# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-136/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4132-136/art-1` - 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/art-1 - 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. --- ### 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 --- ## 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 --- ## 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-20261106T173921-115, 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