# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附　則 (Supplementary Provisions) — address `suppl-3552-250`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3552-250
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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## 附　則 昭和五五年九月三〇日政令第二五〇号
<sup>suppl-3552-250 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3552-250</sup>

**第一項**  この政令は、昭和五十五年十月一日から施行し、改正後の所得税法施行令（以下「新令」という。）第一編第二章第四節（少額貯蓄等利用者カードの交付等）の規定（新令第五十条の十二（貯蓄取扱機関等の営業所の届出）及び第五十条の十三（貯蓄取扱機関等の営業所番号）の規定を除く。）は、昭和六十一年一月一日以後にする少額貯蓄等利用者カードの交付の申請及び当該申請に係る交付について適用する。
<sup>suppl-3552-250/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3552-250/par-1</sup>
This Cabinet Order comes into effect as of October 1, 1980, and the provisions of Part I, Chapter II, Section 4 (Issuance, etc. of Small-Amount Savings, etc. User Cards) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") (excluding the provisions of Article 50-12 (Notification of Business Offices of Savings Handling Institutions, etc.) and Article 50-13 (Office Numbers of Business Offices of Savings Handling Institutions, etc.) of the New Order) apply to applications for the issuance of small-amount savings, etc. user cards filed on or after January 1, 1986 and to the issuance relating to those applications.
<sup>machine translation, not official</sup>

**第二項**  新令第五十条の十二第一項に規定する貯蓄取扱機関等の営業所の長が、新令第五十条の三第二項（交付申請書の記載事項及び提出方法等）の規定により昭和六十一年一月一日から同年十二月三十一日までの間において同条第一項の交付申請書の受理をしようとする場合における新令第五十条の十二第一項の規定の適用については、同項中「最初に当該交付申請書を受理することとなると見込まれる日」とあるのは、「大蔵省令で定めるところにより、昭和六十年十月一日から同月末日（同日後新たに貯蓄取扱機関等の営業所となつたことに伴い当該交付申請書の受理をしようとする貯蓄取扱機関等の営業所にあつては、大蔵省令で定める日）」とする。
<sup>suppl-3552-250/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3552-250/par-2</sup>
With regard to the application of Article 50-12, paragraph (1) of the New Order in the case where the head of the business office of a savings institution, etc. prescribed in Article 50-12, paragraph (1) of the New Order seeks to accept, pursuant to the provisions of Article 50-3, paragraph (2) (Required Particulars of and Method of Submitting Application for Issuance, etc.) of the New Order, the application for issuance under paragraph (1) of that Article during the period from January 1, 1986 to December 31 of the same year, the phrase "the date on which it is expected to accept that application for issuance for the first time" in Article 50-12, paragraph (1) of the New Order is deemed to be replaced with "the period from October 1, 1985 to the end of that month, as provided by Ministry of Finance Order (for a business office of a savings institution, etc. that seeks to accept that application for issuance because it has newly become a business office of a savings institution, etc. after that day, the date specified by Ministry of Finance Order)".
<sup>machine translation, not official</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-102, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-103, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06