# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3582-59/art-1. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3582-59/art-1` - 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-3582-59/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3582-59/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3582-59/art-1 **第一項** この政令は、昭和五十八年四月一日から施行する。ただし、第一条中所得税法施行令第七十六条第二項第一号の改正規定、同令第七十六条第二項第二号を同項第三号とし、同号の前に一号を加える改正規定、同令第百八十三条第二項第二号及び第四項第二号並びに第三百四十一条第一項第四号の改正規定並びに附則第三条の規定は、昭和五十九年一月一日から施行する。 suppl-3582-59/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3582-59/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1983; provided, however, that the provisions amending Article 76, paragraph (2), item (i) of the Order for Enforcement of the Income Tax Act in Article 1, the provisions making item (ii) of Article 76, paragraph (2) of that Order item (iii) of that paragraph and adding one item before that item, the provisions amending Article 183, paragraph (2), item (ii) and paragraph (4), item (ii), and Article 341, paragraph (1), item (iv) of that Order, and the provisions of Article 3 of the Supplementary Provisions come into effect as of January 1, 1984. machine translation, not official --- ## Cites - suppl-3582-59/art-1/par-1: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-3582-59/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3582-59/art-3 --- ## 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-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-104, 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