# 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-4102-3. 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-4102-3` - 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-4102-3 - 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 平成一〇年一月八日政令第三号 suppl-4102-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-3 **第一項** この政令は、公布の日から施行する。 suppl-4102-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-3/par-1 This Cabinet Order comes into effect on the date of promulgation. machine translation, not official **第二項** 第一条の規定による改正後の所得税法施行令第四十三条第三項（第二条の規定による改正後の租税特別措置法施行令第二条の四第三項において準用する場合を含む。）の規定は、この政令の施行の日以後に同項に規定する特定営業所等に同項の移管の依頼をする場合について適用する。 suppl-4102-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-3/par-2 Article 43, paragraph (3) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 (including as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation after the amendment by the provisions of Article 2) applies to the case where a request for transfer prescribed in that paragraph is made, on or after the date of enforcement of this Cabinet Order, to the specified business office or similar place prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4102-3/par-2: 所得税法施行令第四十三条第三項 → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-43/par-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-20261106T163957-140, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-094, 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