# 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-4132-136. 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-4132-136` - 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-4132-136 - 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 平成一三年三月三〇日政令第一三六号 suppl-4132-136 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4132-136/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-1 **第一項** この政令は、平成十三年三月三十一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4132-136/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-1/par-1 This Cabinet Order comes into effect on March 31, 2001; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items. machine translation, not official **一** 第三十条の三第十六号の改正規定　予防接種法の一部を改正する法律（平成十三年法律第百十六号）の施行の日 suppl-4132-136/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-1/par-1/item-1 the provisions amending Article 30-3, item (xvi): the date of enforcement of the Act Partially Amending the Immunization Act (Act No. 116 of 2001); machine translation, not official **二** 第五十一条の二第一項の改正規定、第八十九条の改正規定、第百三十三条の二第一項の改正規定、第百四十四条の改正規定、第百四十五条の改正規定、第百八十四条の改正規定、第二百八条の二の次に一条を加える改正規定、第二百九条第一項の改正規定、第二百十条の次に一条を加える改正規定、第二百十一条の改正規定、第二百十二条の次に一条を加える改正規定、第二百十七条第一項第三号の改正規定、第二百二十一条の改正規定、第三百二十六条第二項の改正規定及び第三百四十六条第二項第一号の改正規定並びに附則第三条及び第五条から第八条までの規定　平成十三年四月一日 suppl-4132-136/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-1/par-1/item-2 the provisions amending Article 51-2, paragraph (1), the provisions amending Article 89, the provisions amending Article 133-2, paragraph (1), the provisions amending Article 144, the provisions amending Article 145, the provisions amending Article 184, the provisions adding one Article after Article 208-2, the provisions amending Article 209, paragraph (1), the provisions adding one Article after Article 210, the provisions amending Article 211, the provisions adding one Article after Article 212, the provisions amending Article 217, paragraph (1), item (iii), the provisions amending Article 221, the provisions amending Article 326, paragraph (2), and the provisions amending Article 346, paragraph (2), item (i), as well as the provisions of Article 3 and Articles 5 through 8 of the Supplementary Provisions: April 1, 2001. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4132-136/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/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、平成十三年分以後の所得税について適用し、平成十二年分以前の所得税については、なお従前の例による。 suppl-4132-136/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") apply to income tax for 2001 and thereafter, and the provisions then in force continue to govern income tax for 2000 and earlier. machine translation, not official ### 第三条（国庫補助金等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent caption: machine translation, not official suppl-4132-136/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-3 **第一項** 新令第八十九条第五号及び第六号（国庫補助金等の範囲）の規定は、個人が平成十三年四月一日以後に交付を受けるこれらの号に規定する助成金について適用する。 suppl-4132-136/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-3/par-1 The provisions of Article 89, items (v) and (vi) (Scope of Government Subsidy or Its Equivalent) of the New Order apply to grants prescribed in those items that an individual receives on or after April 1, 2001. machine translation, not official ### 第四条（株式の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Shares caption: machine translation, not official suppl-4132-136/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-4 **第一項** 新令第百五条、第百十一条から第百十四条まで及び第百十七条（株式の取得価額）の規定は、平成十三年四月一日以後に新令第百十一条から第百十四条までの規定に規定する事実が生じた場合について適用し、同日前に改正前の所得税法施行令第百十一条から第百十六条まで（株式の取得価額）の規定に規定する事実が生じた場合については、なお従前の例による。 suppl-4132-136/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-4/par-1 The provisions of Articles 105, 111 through 114, and 117 (Acquisition Price of Shares) of the New Order apply to cases where an event prescribed in the provisions of Articles 111 through 114 of the New Order arises on or after April 1, 2001, and the provisions then in force continue to govern cases where an event prescribed in the provisions of Articles 111 through 116 (Acquisition Price of Shares) of the Order for Enforcement of the Income Tax Act prior to amendment arises before that date. machine translation, not official ### 第五条（生命保険料控除及び損害保険料控除に関する経過措置） — Transitional Measures Concerning the Life Insurance Premium Deduction and the Casualty Insurance Premium Deduction caption: machine translation, not official suppl-4132-136/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-5 **第一項** 法人税法等の一部を改正する法律（平成十三年法律第六号）附則第十四条（生命保険料控除及び損害保険料控除に関する経過措置）の規定により読み替えて適用される同法第二条（所得税法の一部改正）の規定による改正後の所得税法第七十七条第二項第一号（損害保険料控除）に規定する政令で定める事由は、身体の傷害若しくは疾病又はこれらを原因とする人の状態（同号に掲げる契約に係る約款に、これらの事由に基因して一定額の保険金を支払う旨の定めがある場合に限る。）並びに新令第二百十条の二第一号及び第三号（保険金の支払事由の範囲）に掲げる事由とする。 suppl-4132-136/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-5/par-1 The events specified by Cabinet Order prescribed in Article 77, paragraph (2), item (i) (Casualty Insurance Premium Deduction) of the Income Tax Act as amended by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 6 of 2001), as applied with terms replaced pursuant to the provisions of Article 14 (Transitional Measures Concerning the Life Insurance Premium Deduction and the Casualty Insurance Premium Deduction) of the Supplementary Provisions of that Act, are bodily injury or illness or a person's condition resulting from these (limited to cases where the terms of the contract listed in that item provide that a fixed amount of insurance proceeds will be paid on account of these events), as well as the events listed in Article 210-2, items (i) and (iii) (Scope of Events for Payment of Insurance Proceeds) of the New Order. machine translation, not official ### 第六条（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-4132-136/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-6 **第一項** 新令第二百十七条第一項第三号（公益の増進に著しく寄与する法人の範囲）の規定は、個人が平成十三年四月一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、個人が同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-4132-136/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-6/par-1 The provisions of Article 217, paragraph (1), item (iii) (Scope of Corporations That Contribute Significantly to the Promotion of the 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 April 1, 2001, and the provisions then in force continue to govern those specified donations that an individual made before that date. machine translation, not official ### 第七条（外国所得税の範囲等に関する経過措置） — Transitional Measures Concerning the Scope of Foreign Income Tax, etc. caption: machine translation, not official suppl-4132-136/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-7 **第一項** 新令第二百二十一条第三項の規定は、平成十四年分以後の所得税について適用し、平成十三年分以前の所得税については、なお従前の例による。 suppl-4132-136/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-7/par-1 The provisions of Article 221, paragraph (3) of the New Order apply to income tax for 2002 and thereafter, and the provisions then in force continue to govern income tax for 2001 and earlier. machine translation, not official --- ## Cites - suppl-4132-136/art-1/par-1/item-2: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4132-136/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-3 - suppl-4132-136/art-1/par-1/item-2: 第五条から第八条まで → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4132-136/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-5 - suppl-4132-136/art-3/par-1: 新令第八十九条第五号 → 所得税法施行令 第八十九条第一項第八号 (Article 89, paragraph (1), item (viii)), art-89/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-89/par-1/item-8 - suppl-4132-136/art-4/par-1: 新令第百五条 → 所得税法施行令 第百五条 (Article 105), art-105 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-105 - suppl-4132-136/art-4/par-1: 第百十一条から第百十四条まで → 所得税法施行令 第百十一条 (Article 111), art-111 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-111 - suppl-4132-136/art-4/par-1: 第百十一条から第百十四条まで → 所得税法施行令 第百十二条 (Article 112), art-112 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112 - suppl-4132-136/art-4/par-1: 第百十一条から第百十四条まで → 所得税法施行令 第百十三条 (Article 113), art-113 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113 - suppl-4132-136/art-4/par-1: 第百十一条から第百十四条まで → 所得税法施行令 第百十三条の二 (Article 113-2), art-113-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113-2 - suppl-4132-136/art-4/par-1: 第百十一条から第百十四条まで → 所得税法施行令 第百十四条 (Article 114), art-114 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-114 - suppl-4132-136/art-4/par-1: 第百十七条 → 所得税法施行令 第百十七条 (Article 117), art-117 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-117 - suppl-4132-136/art-5/par-1: 所得税法第七十七条第二項第一号 → 所得税法 第七十七条第二項第一号 (Article 77, paragraph (2), item (i)), art-77/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-77/par-2/item-1 (e-Gov law ID 340AC0000000033) - suppl-4132-136/art-6/par-1: 新令第二百十七条第一項第三号 → 所得税法施行令 第二百十七条第一項第三号 (Article 217, paragraph (1), item (iii)), art-217/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217/par-1/item-3 - suppl-4132-136/art-6/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-4132-136/art-7/par-1: 新令第二百二十一条第三項 → 所得税法施行令 第二百二十一条第三項 (Article 221, paragraph (3)), art-221/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-1/par-1/item-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-20261106T173921-096, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-103, 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-115, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-116, 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