# 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-4132-274/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-4132-274/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-4132-274/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-4132-274/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-274/art-1 **第一項** この政令は、平成十三年十月一日から施行する。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-4132-274/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-274/art-1/par-1 This Cabinet Order comes into effect on October 1, 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** 第一条中所得税法施行令第四条の改正規定、同令第六十一条の改正規定、同令第八十四条の改正規定、同令第百十三条の改正規定、同令第百十四条の改正規定、同令第二百八十条の改正規定、同令第二百九十一条の改正規定及び同令第三百四十六条の改正規定、第二条中法人税法施行令第九条の改正規定、同令第十一条の改正規定、同令第二十三条の改正規定、同令第百十九条の改正規定、同令第百三十六条の四の改正規定、同令第百三十九条の三の改正規定、同令第百七十七条の改正規定及び同令第百八十七条の改正規定、第四条中消費税法施行令第六条の改正規定、同令第九条の改正規定、同令第十条第三項第五号の改正規定、同令第四十八条の改正規定、同令第五十一条の改正規定及び同令第五十九条の改正規定、第五条の規定並びに第六条中租税特別措置法施行令第四条の三の改正規定、同令第五条の二の見出しの改正規定、同令第十九条の三の見出し及び同条の改正規定（同条第十一項に係る部分を除く。）、同令第二十五条の八第十一項の次に五項を加える改正規定（同条第十二項に係る部分に限る。）並びに同令第五十三条の改正規定並びに次条及び附則第三条の規定　商法等の一部を改正する等の法律（平成十三年法律第七十九号。以下「商法等改正法」という。）の施行の日 suppl-4132-274/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-274/art-1/par-1/item-1 the provisions amending Article 4 of the Order for Enforcement of the Income Tax Act in Article 1, the provisions amending Article 61 of that Order, the provisions amending Article 84 of that Order, the provisions amending Article 113 of that Order, the provisions amending Article 114 of that Order, the provisions amending Article 280 of that Order, the provisions amending Article 291 of that Order, and the provisions amending Article 346 of that Order; the provisions amending Article 9 of the Order for the Enforcement of the Corporation Tax Act in Article 2, the provisions amending Article 11 of that Order, the provisions amending Article 23 of that Order, the provisions amending Article 119 of that Order, the provisions amending Article 136-4 of that Order, the provisions amending Article 139-3 of that Order, the provisions amending Article 177 of that Order, and the provisions amending Article 187 of that Order; the provisions amending Article 6 of the Order for Enforcement of the Consumption Tax Act in Article 4, the provisions amending Article 9 of that Order, the provisions amending Article 10, paragraph (3), item (v) of that Order, the provisions amending Article 48 of that Order, the provisions amending Article 51 of that Order, and the provisions amending Article 59 of that Order; the provisions of Article 5; and the provisions amending Article 4-3 of the Order for Enforcement of the Act on Special Measures Concerning Taxation in Article 6, the provisions amending the heading of Article 5-2 of that Order, the provisions amending the heading of Article 19-3 of that Order and the provisions amending that Article (excluding the portion pertaining to paragraph (11) of that Article), the provisions adding five paragraphs after Article 25-8, paragraph (11) of that Order (limited to the portion pertaining to paragraph (12) of that Article), and the provisions amending Article 53 of that Order, as well as the provisions of the following Article and Article 3 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Commercial Code, etc. (Act No. 79 of 2001; hereinafter referred to as the "Commercial Code, etc. Amendment Act"); machine translation, not official **二** 第一条中所得税法施行令第十条の改正規定、第二条中法人税法施行令第五条の改正規定並びに第六条中租税特別措置法施行令第六条の八の改正規定、同令第二十九条の二の改正規定及び同令第四十条の十九の改正規定　公布の日 suppl-4132-274/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-274/art-1/par-1/item-2 the provisions amending Article 10 of the Order for Enforcement of the Income Tax Act in Article 1, the provisions amending Article 5 of the Order for the Enforcement of the Corporation Tax Act in Article 2, and the provisions amending Article 6-8 of the Order for Enforcement of the Act on Special Measures Concerning Taxation in Article 6, the provisions amending Article 29-2 of that Order, and the provisions amending Article 40-19 of that Order: the date of promulgation. machine translation, not official --- ## Cites - suppl-4132-274/art-1/par-1/item-1: 次条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4132-274/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-274/art-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-20261106T173921-116, 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