# 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-4092-103. 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-4092-103` - 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-4092-103 - 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 平成九年三月三一日政令第一〇三号 suppl-4092-103 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4092-103/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-1 **第一項** この政令は、平成九年四月一日から施行する。ただし、第百六十一条第一項第一号イの改正規定及び附則第三条第一項の規定は、船舶安全法及び海洋汚染及び海上災害の防止に関する法律の一部を改正する法律（平成九年法律第七十八号。同項において「船舶安全法等改正法」という。）の施行の日から施行する。 suppl-4092-103/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1997; provided, however, that the provisions amending Article 161, paragraph (1), item (i), (a) and the provisions of Article 3, paragraph (1) of the Supplementary Provisions come into effect as of the day of enforcement of the Act Partially Amending the Ship Safety Act and the Act on Prevention of Marine Pollution and Maritime Disaster (Act No. 78 of 1997; referred to as the "Ship Safety Act, etc. Amendment Act" in that paragraph). machine translation, not official ### 第二条（特定退職金共済団体の要件に関する経過措置） — Transitional Measures Concerning the Requirements for Specified Retirement Allowance Mutual Aid Organizations caption: machine translation, not official suppl-4092-103/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）第七十三条（特定退職金共済団体の要件）の規定は、この政令の施行の日（以下「施行日」という。）以後に同条第一項の承認（新令第七十四条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用する。 suppl-4092-103/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-2/par-1 Article 73 (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") applies to the case where approval under paragraph (1) of that Article (including approval of a change under Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order) is received on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"). machine translation, not official ### 第三条 〔削除 / repealed〕 suppl-4092-103/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-3 **第一項** 削除 suppl-4092-103/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-3/par-1 no English for this paragraph ### 第四条（貨物割に係る延滞税等の必要経費不算入に関する経過措置） — Transitional Measures Concerning Non-Inclusion in Necessary Expenses of Delinquent Tax, etc. on the Goods Portion caption: machine translation, not official suppl-4092-103/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-4 **第一項** 施行日から関税定率法等の一部を改正する法律（平成九年法律第五号）附則第八条（地方税法の一部改正）の施行の日（平成九年十月一日）までの間における新令第百八十二条の三（貨物割に係る延滞税等の必要経費不算入）の規定の適用については、同条中「延滞税及び加算税並びに」とあるのは、「延滞税並びに」とする。 suppl-4092-103/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-4/par-1 With regard to the application of Article 182-3 (Non-Inclusion in Necessary Expenses of Delinquent Tax, etc. on the Goods Portion) of the New Order during the period from the Effective Date until the date of enforcement of Article 8 (Partial Amendment of the Local Tax Act) of the Supplementary Provisions of the Act Partially Amending the Customs Tariff Act, etc. (Act No. 5 of 1997) (October 1, 1997), the phrase "delinquent tax and additional tax, and" in Article 182-3 of the New Order is deemed to be replaced with "delinquent tax and". machine translation, not official ### 第五条（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に関する経過措置） — Transitional Measures Concerning Donations to Corporations That Contribute Significantly to the Promotion of the Public Interest Subject to the Donation Deduction caption: machine translation, not official suppl-4092-103/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-5 **第一項** 新令第二百十七条（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。 suppl-4092-103/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-5/par-1 Article 217 (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order applies 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 for those specified donations that an individual made before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第六条（国内において行う事業から生ずる所得に関する経過措置） — Transitional Measures Concerning Income Arising from Business Conducted in Japan caption: machine translation, not official suppl-4092-103/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-6 **第一項** 新令第二百七十九条第五項（国内において行う事業から生ずる所得）の規定は、平成十年分以後の所得税について適用し、平成九年分以前の所得税については、なお従前の例による。 suppl-4092-103/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-6/par-1 Article 279, paragraph (5) (Income Arising from Business Conducted in Japan) of the New Order applies to the income tax for 1998 and thereafter, and for the income tax for 1997 and earlier, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4092-103/art-1/par-1: 附則第三条第一項 → 所得税法施行令 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4092-103/art-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-3/par-1 - suppl-4092-103/art-1/par-1: 同項 → 所得税法施行令 附則第一条第一項 (Supplementary Provisions, Article 1, paragraph (1)), suppl-4092-103/art-1/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-1/par-1 - suppl-4092-103/art-2/par-1: 第七十三条 → 所得税法施行令 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73 - suppl-4092-103/art-2/par-1: 同条第一項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1 - suppl-4092-103/art-2/par-1: 新令第七十四条第五項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-5 - suppl-4092-103/art-5/par-1: 新令第二百十七条 → 所得税法施行令 第二百十七条 (Article 217), art-217 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217 - suppl-4092-103/art-5/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) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-1/par-1 - 所得税法施行令 附則第十二条第一項（特別修繕引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-1 - 所得税法施行令 附則第十二条第二項第一号（特別修繕引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2/item-1 --- ## 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-20261106T163957-135, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-140, translated 2026-11-07 - 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-20261106T173921-100, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, 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