# 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-3602-59`
- 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-3602-59
- 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 昭和六〇年三月三〇日政令第五九号
<sup>suppl-3602-59 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-59</sup>

**第一項**  この政令は、昭和六十年四月一日から施行する。
<sup>suppl-3602-59/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-59/par-1</sup>
This Cabinet Order comes into effect on April 1, 1985.
<sup>machine translation, not official</sup>

**第二項**  改正後の所得税法施行令（以下「新令」という。）第八十九条（国庫補助金等の範囲）の規定は、個人がこの政令の施行の日（以下「施行日」という。）以後に交付を受ける同条に規定する補助金、奨励金及び助成金について適用し、個人が施行日前に交付を受けた改正前の所得税法施行令第八十九条（国庫補助金等の範囲）に規定する補助金、奨励金及び助成金については、なお従前の例による。
<sup>suppl-3602-59/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-59/par-2</sup>
The provisions of Article 89 (Scope of Government Subsidy or Its Equivalent) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to the subsidies, incentive payments and grants prescribed in that Article that an individual receives on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the subsidies, incentive payments and grants prescribed in Article 89 (Scope of Government Subsidy or Its Equivalent) of the Order for Enforcement of the Income Tax Act prior to amendment that an individual received before the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  新令第二百十七条第一項第二号（試験研究法人等の範囲）の規定は、個人が施行日以後に支出する所得税法第七十八条第一項（寄付金控除）に規定する特定寄付金について適用し、個人が施行日前に支出した当該特定寄付金については、なお従前の例による。
<sup>suppl-3602-59/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3602-59/par-3</sup>
The provisions of Article 217, paragraph (1), item (ii) (Scope of Experimental Research Corporations, etc.) of the New Order apply to the specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that an individual makes on or after the Effective Date, and the provisions then in force continue to govern such specified donations made by an individual before the Effective Date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3602-59/par-2: 第八十九条 → 所得税法施行令 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-89
- suppl-3602-59/par-3: 新令第二百十七条第一項第二号 → 所得税法施行令 第二百十七条第一項第二号 (Article 217, paragraph (1), item (ii)), art-217/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217/par-1/item-2
- suppl-3602-59/par-3: 所得税法第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/income-tax-act/art-78/par-1 (e-Gov law ID 340AC0000000033)

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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-20261106T163957-130, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-105, 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