# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4022-92. 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: 附　則 (Supplementary Provisions) — address `suppl-4022-92` - 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-4022-92 - 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. --- ## 附　則 平成二年三月三一日政令第九二号 suppl-4022-92 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4022-92 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4022-92/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4022-92/art-1 **第一項** この政令は、平成二年四月一日から施行する。 suppl-4022-92/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4022-92/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1990. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4022-92/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4022-92/art-2 **第一項** 別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）の規定は、平成二年分以後の所得税について適用し、平成元年分（昭和六十四年一月一日から平成元年十二月三十一日までの期間に係る年分をいう。）以前の所得税については、なお従前の例による。 suppl-4022-92/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4022-92/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for tax year 1990 and thereafter, and the provisions then in force continue to govern income tax for tax year 1989 (meaning the tax year for the period from January 1, 1989 to December 31, 1989) and earlier. machine translation, not official ### 第三条（寄付金控除の対象となる公益の増進に著しく寄与する法人に対する寄付金等に関する経過措置） — Transitional Measures Concerning Donations, etc. to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Subject to the Donation Deduction caption: machine translation, not official suppl-4022-92/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4022-92/art-3 **第一項** 新令第二百十七条第一項第二号（公益の増進に著しく寄与する法人の範囲）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。 suppl-4022-92/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4022-92/art-3/par-1 The provisions of Article 217, paragraph (1), item (ii) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that an individual makes on or after the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those specified donations that an individual made before the Effective Date. machine translation, not official **第二項** 新令第二百十七条の二第三項（特定公益信託の範囲）の規定は、個人が施行日以後に所得税法第七十八条第三項に規定する特定公益信託の信託財産とするために支出する金銭について適用し、個人が施行日前に当該特定公益信託の信託財産とするために支出した金銭については、なお従前の例による。 suppl-4022-92/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4022-92/art-3/par-2 The provisions of Article 217-2, paragraph (3) (Scope of Specified Public Interest Trusts) of the New Order apply to money that an individual pays on or after the Effective Date to make it the trust property of a specified public interest trust prescribed in Article 78, paragraph (3) of the Income Tax Act, and the provisions then in force continue to govern money that an individual paid before the Effective Date to make it the trust property of that specified public interest trust. machine translation, not official ### 第四条（公的年金等の金額から控除する金額の調整等に関する経過措置） — Transitional Measures Concerning Adjustment of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package, etc. caption: machine translation, not official suppl-4022-92/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4022-92/art-4 **第一項** 新令第三百十九条の三（公的年金等の金額から控除する金額の調整）又は第三百十九条の八（源泉徴収等を要しない公的年金等の額）の規定は、施行日以後に支払を受けるべき所得税法第二百三条の二（公的年金等に係る源泉徴収義務）に規定する公的年金等について適用し、施行日前に支払を受けるべき当該公的年金等については、なお従前の例による。 suppl-4022-92/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4022-92/art-4/par-1 The provisions of Article 319-3 (Adjustment of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package, etc.) or Article 319-8 (Amount of Public Pension or Retirement Package, etc. Not Requiring Withholding, etc.) of the New Order apply to public pension or retirement package prescribed in Article 203-2 (Obligation to Withhold Taxes on Public Pension or Retirement Package, etc.) of the Income Tax Act that is to be paid on or after the Effective Date, and the provisions then in force continue to govern that public pension or retirement package that is to be paid before the Effective Date. machine translation, not official --- ## Cites - suppl-4022-92/art-3/par-1: 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-4022-92/art-3/par-1: 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) - suppl-4022-92/art-4/par-1: 新令第三百十九条の三 → 所得税法施行令 第三百十九条の三 (Article 319-3), art-319-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-3 - suppl-4022-92/art-4/par-1: 第三百十九条の八 → 所得税法施行令 第三百十九条の八 (Article 319-8), art-319-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-8 - suppl-4022-92/art-4/par-1: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/en/income-tax-act/art-203-2 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T173921-096, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-109, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-110, 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