# 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-4132-375. 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-4132-375` - 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-4132-375 - 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 平成一三年一一月三〇日政令第三七五号 suppl-4132-375 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-375 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4132-375/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-375/art-1 **第一項** この政令は、平成十四年四月一日から施行する。 suppl-4132-375/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-375/art-1/par-1 This Cabinet Order comes into effect on April 1, 2002. machine translation, not official ### 第二条（公的年金等の金額から控除する金額の調整等に関する経過措置） — Transitional Measures Concerning Adjustment of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package, etc. caption: machine translation, not official suppl-4132-375/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-375/art-2 **第一項** この政令の施行の日（以下「施行日」という。）以後に厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律（平成十三年法律第百一号）附則第二十四条第一項の規定により支払うべき所得税法第二百三条の二に規定する公的年金等に係る第一条の規定による改正後の所得税法施行令第三百十九条の四及び第三百十九条の九の規定の適用については、同令第三百十九条の四第二号中「次に掲げる公的年金等」とあるのは、「厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律附則第二十四条第一項（未支給給付に関する経過措置）の規定によりなお従前の例によることとされる同法第一条（農林漁業団体職員共済組合法等の廃止）の規定による廃止前の農林漁業団体職員共済組合法第十九条第一号（組合の給付）に掲げる退職共済年金（同法附則第七条（退職共済年金の特例）の規定により支給されるものその他の財務省令で定める退職共済年金を除く。）」とする。 suppl-4132-375/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-375/art-2/par-1 In applying the provisions of Articles 319-4 and 319-9 of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 to a public pension or retirement package prescribed in Article 203-2 of the Income Tax Act that is to be paid on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date") pursuant to the provisions of Article 24, paragraph (1) of the Supplementary Provisions of the Act to Abolish the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 101 of 2001), the phrase "the following public pension or retirement package" in Article 319-4, item (ii) of that Order is deemed to be replaced with "a retirement mutual aid pension listed in Article 19, item (i) (Benefits of the Association) of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations prior to its abolition under the provisions of Article 1 (Abolition of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc.) of the Act to Abolish the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations, as the provisions then in force continue to govern under the provisions of Article 24, paragraph (1) (Transitional Measures Concerning Unpaid Benefits) of the Supplementary Provisions of that Act (excluding a retirement mutual aid pension paid pursuant to the provisions of Article 7 (Special Provisions on Retirement Mutual Aid Pension) of the Supplementary Provisions of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations and any other retirement mutual aid pension specified by Ministry of Finance Order)". machine translation, not official --- ## Cites - suppl-4132-375/art-2/par-1: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/en/income-tax-act/art-203-2 (e-Gov law ID 340AC0000000033) - suppl-4132-375/art-2/par-1: 所得税法施行令第三百十九条の四 → 所得税法施行令 第三百十九条の四 (Article 319-4), art-319-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-4 --- ## 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-20261106T173921-110, 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