# 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-4072-278. 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-4072-278` - 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-4072-278 - 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 平成七年六月三〇日政令第二七八号 suppl-4072-278 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4072-278 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4072-278/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4072-278/art-1 **第一項** この政令は、平成七年七月一日から施行する。 suppl-4072-278/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4072-278/art-1/par-1 This Cabinet Order comes into effect as of July 1, 1995. machine translation, not official ### 第三条（所得税法施行令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act caption: machine translation, not official suppl-4072-278/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4072-278/art-3 **第一項** 第五条の規定による改正後の所得税法施行令（次項において「新所得税法施行令」という。）第十条第一項第二号及び第二項第二号の規定は、平成七年分以後の所得税について適用し、平成六年分以前の所得税については、なお従前の例による。この場合において、平成七年分から平成九年分までの各年分の所得税に係る同条第一項第二号及び第二項第二号の規定の適用については、同条第一項第二号中「受けている者」とあるのは「受けている者又は精神に障害がある者で厚生大臣若しくは都道府県知事からその障害の程度が国民年金法施行令（昭和三十四年政令第百八十四号）別表若しくは厚生年金保険法施行令（昭和二十九年政令第百十号）別表第一に定める障害の状態と同程度の状態にある旨を証する書類の交付を受けているもの」と、同条第二項第二号中「記載されている者」とあるのは「記載されている者又は厚生大臣若しくは都道府県知事からその障害の程度が国民年金法施行令別表に定める一級の障害の状態と同程度の状態にある旨を証する書類の交付を受けている者」とする。 suppl-4072-278/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4072-278/art-3/par-1 The provisions of Article 10, paragraph (1), item (ii) and paragraph (2), item (ii) of the Order for Enforcement of the Income Tax Act after amendment by Article 5 (referred to as the "New Order for Enforcement of the Income Tax Act" in the following paragraph) apply to income tax for tax year 1995 and thereafter, and the provisions then in force continue to govern income tax for tax year 1994 and earlier. In this case, with regard to the application of paragraph (1), item (ii) and paragraph (2), item (ii) of that Article to income tax for each of tax years 1995 through 1997, the phrase "a person who has been issued" in paragraph (1), item (ii) of that Article is deemed to be replaced with "a person with a mental disability who has been issued by the Minister of Health and Welfare or the prefectural governor a document certifying that the degree of disability is comparable to the state of disability specified in the Appended Table of the Order for Enforcement of the National Pension Act (Cabinet Order No. 184 of 1959) or Appended Table 1 of the Order for Enforcement of the Employees' Pension Insurance Act (Cabinet Order No. 110 of 1954), or a person who has been issued", and the phrase "a person recorded" in paragraph (2), item (ii) of that Article is deemed to be replaced with "a person who has been issued by the Minister of Health and Welfare or the prefectural governor a document certifying that the degree of disability is comparable to the state of disability of the first grade specified in the Appended Table of the Order for Enforcement of the National Pension Act, or a person recorded". machine translation, not official **第二項** 新所得税法施行令第三十条の三第十九号の規定は、この政令の施行の日（以下「施行日」という。）以後に預入をする所得税法（昭和四十年法律第三十三号）第九条の二第一項に規定する郵便貯金（以下この項において「郵便貯金」という。）について適用し、施行日前に預入をした郵便貯金については、なお従前の例による。この場合において、施行日から平成九年九月三十日までの間に預入をする郵便貯金に係る新所得税法施行令第三十条の三第十九号の規定の適用については、同号中「受けている者」とあるのは、「受けている者又は精神に障害がある者で厚生大臣若しくは都道府県知事からその障害の程度が国民年金法施行令別表若しくは厚生年金保険法施行令別表第一に定める障害の状態と同程度の状態にある旨を証する書類の交付を受けているもの」とする。 suppl-4072-278/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4072-278/art-3/par-2 The provisions of Article 30-3, item (xix) of the New Order for Enforcement of the Income Tax Act apply to postal savings prescribed in Article 9-2, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) (hereinafter in this paragraph referred to as "postal savings") that are deposited 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 postal savings that were deposited before the Effective Date. In this case, with regard to the application of the provisions of Article 30-3, item (xix) of the New Order for Enforcement of the Income Tax Act to postal savings deposited during the period from the Effective Date to September 30, 1997, the phrase "a person who has been issued" in that item is deemed to be replaced with "a person with a mental disability who has been issued by the Minister of Health and Welfare or the prefectural governor a document certifying that the degree of disability is comparable to the state of disability specified in the Appended Table of the Order for Enforcement of the National Pension Act or Appended Table 1 of the Order for Enforcement of the Employees' Pension Insurance Act, or a person who has been issued". machine translation, not official --- ## Cites - suppl-4072-278/art-3/par-1: 次項 → 所得税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4072-278/art-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4072-278/art-3/par-2 - suppl-4072-278/art-3/par-1: 第十条第一項第二号 → 所得税法施行令 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-2 - suppl-4072-278/art-3/par-1: 第二項第二号 → 所得税法施行令 第十条第二項第二号 (Article 10, paragraph (2), item (ii)), art-10/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2/item-2 - suppl-4072-278/art-3/par-1: 別表第一 → 厚生年金保険法施行令 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/appdx-1 (e-Gov law ID 329CO0000000110) - suppl-4072-278/art-3/par-2: この項 → 所得税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4072-278/art-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4072-278/art-3/par-2 - suppl-4072-278/art-3/par-2: 厚生年金保険法施行令別表第一 → 厚生年金保険法施行令 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/employees-pension-insurance-act-enforcement-order/appdx-1 (e-Gov law ID 329CO0000000110) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第三条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4072-278/art-3/par-1 - 所得税法施行令 附則第三条第二項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4072-278/art-3/par-2 --- ## 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-20261106T173921-099, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-112, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-112, 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