# 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-4142-103/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-4142-103/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-4142-103/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-4142-103/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/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。ただし、目次の改正規定（「老人等」を「障害者等」に改める部分に限る。）、第一編第二章第三節の節名の改正規定、第三十条の二の改正規定、第三十条の三（見出しを含む。）の改正規定、第三十条の四第一項及び第三項並びに第三十条の五第一項及び第五項の改正規定、第三十条の六（見出しを含む。）の改正規定、第三十条の七第一項及び第三十条の八の改正規定、第三十条の九の見出しの改正規定、同条の改正規定、第三十条の十一の改正規定、第三十条の十二第一項の改正規定、第三十条の十三から第三十条の十五までの改正規定、第一編第二章第四節の節名の改正規定、第三十一条から第三十五条までの改正規定、第三十六条（見出しを含む。）の改正規定、第三十七条から第三十九条まで並びに第四十一条第一項及び第三項の改正規定、第四十一条の二（見出しを含む。）の改正規定、第四十一条の三第一項及び第四十二条第一項の改正規定、第四十三条の改正規定、第四十四条から第四十七条まで並びに第四十八条第一項及び第五項の改正規定、第三百三十六条第五項の改正規定並びに第三百三十九条第七項の改正規定並びに附則第三条第一項及び第二項、第四条第一項から第三項まで、第十一条並びに第十二条の規定は、平成十八年一月一日から施行する。 suppl-4142-103/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-1/par-1 This Cabinet Order comes into effect on April 1, 2002; provided, however, that the provisions amending the table of contents (limited to the portion amending "elderly person or similar person" to "Person with a Disability or other eligible person"), the provisions amending the name of Part I, Chapter II, Section 3, the provisions amending Article 30-2, the provisions amending Article 30-3 (including the heading), the provisions amending Article 30-4, paragraphs (1) and (3) and Article 30-5, paragraphs (1) and (5), the provisions amending Article 30-6 (including the heading), the provisions amending Article 30-7, paragraph (1) and Article 30-8, the provisions amending the heading of Article 30-9, the provisions amending that Article, the provisions amending Article 30-11, the provisions amending Article 30-12, paragraph (1), the provisions amending Articles 30-13 through 30-15, the provisions amending the name of Part I, Chapter II, Section 4, the provisions amending Articles 31 through 35, the provisions amending Article 36 (including the heading), the provisions amending Articles 37 through 39 and Article 41, paragraphs (1) and (3), the provisions amending Article 41-2 (including the heading), the provisions amending Article 41-3, paragraph (1) and Article 42, paragraph (1), the provisions amending Article 43, the provisions amending Articles 44 through 47 and Article 48, paragraphs (1) and (5), the provisions amending Article 336, paragraph (5), and the provisions amending Article 339, paragraph (7), as well as the provisions of Article 3, paragraphs (1) and (2), Article 4, paragraphs (1) through (3), and Articles 11 and 12 of the Supplementary Provisions, come into effect on January 1, 2006. machine translation, not official --- ## Cites - suppl-4142-103/art-1/par-1: 附則第三条第一項 → 所得税法施行令 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4142-103/art-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-1 - suppl-4142-103/art-1/par-1: 第二項 → 所得税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4142-103/art-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-2 - suppl-4142-103/art-1/par-1: 第四条第一項から第三項まで → 所得税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4142-103/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-1 - suppl-4142-103/art-1/par-1: 第四条第一項から第三項まで → 所得税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4142-103/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-2 - suppl-4142-103/art-1/par-1: 第四条第一項から第三項まで → 所得税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4142-103/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-4/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-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