# 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-4152-130/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-4152-130/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-4152-130/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-4152-130/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4152-130/art-1 **第一項** この政令は、平成十五年四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-4152-130/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4152-130/art-1/par-1 This Cabinet Order comes into effect as of April 1, 2003; provided, however, that the provisions listed in the following items come into effect as of the date specified respectively in those items. machine translation, not official **一** 第六条第八号ワの改正規定、第六十四条第一項第一号の改正規定、第六十九条第一項第二号の改正規定、第七十二条第二項の改正規定、第七十三条第一項の改正規定（同項第七号ロに係る部分を除く。）、第八十二条の二第二項第二号の改正規定、第八十九条の改正規定（同条第三号に係る部分を除く。）、第百五十六条の改正規定、第百八十三条第四項第二号ヘの改正規定、第二百八条第四号の改正規定、第二百十七条第一項第一号の二の改正規定及び同項第三号の改正規定（同号コ、エ及びアに係る部分に限る。）、第三百十九条の四第二号ニの改正規定並びに第三百四十七条第一項第五号の改正規定並びに附則第七条第一項及び第九条第一項の規定　平成十五年十月一日 suppl-4152-130/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4152-130/art-1/par-1/item-1 the provision amending Article 6, item (viii), (m), the provision amending Article 64, paragraph (1), item (i), the provision amending Article 69, paragraph (1), item (ii), the provision amending Article 72, paragraph (2), the provision amending Article 73, paragraph (1) (excluding the portion pertaining to item (vii), (b) of that paragraph), the provision amending Article 82-2, paragraph (2), item (ii), the provision amending Article 89 (excluding the portion pertaining to item (iii) of that Article), the provision amending Article 156, the provision amending Article 183, paragraph (4), item (ii), (f), the provision amending Article 208, item (iv), the provision amending Article 217, paragraph (1), item (i)-2 and the provision amending item (iii) of that paragraph (limited to the portions pertaining to (gg), (hh) and (jj) of that item), the provision amending Article 319-4, item (ii), (d), and the provision amending Article 347, paragraph (1), item (v), as well as the provisions of Article 7, paragraph (1) and Article 9, paragraph (1) of the Supplementary Provisions: October 1, 2003; machine translation, not official **二** 第三十三条第四項の改正規定、第三十九条第一項の改正規定、第六十一条第一項第五号の改正規定、第百十九条の改正規定、第三百条第二項の改正規定、第三百三十六条第二項の改正規定、第三百三十九条第八項の改正規定、第三百四十二条第二項第二号の改正規定及び第三百四十五条（見出しを含む。）の改正規定並びに附則第三条及び第十条第二項の規定　平成十六年一月一日 suppl-4152-130/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4152-130/art-1/par-1/item-2 the provision amending Article 33, paragraph (4), the provision amending Article 39, paragraph (1), the provision amending Article 61, paragraph (1), item (v), the provision amending Article 119, the provision amending Article 300, paragraph (2), the provision amending Article 336, paragraph (2), the provision amending Article 339, paragraph (8), the provision amending Article 342, paragraph (2), item (ii), and the provision amending Article 345 (including the heading), as well as the provisions of Article 3 and Article 10, paragraph (2) of the Supplementary Provisions: January 1, 2004; machine translation, not official **三** 第八十九条第三号の改正規定及び附則第七条第二項の規定　平成十六年三月一日 suppl-4152-130/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4152-130/art-1/par-1/item-3 the provision amending Article 89, item (iii) and the provision of Article 7, paragraph (2) of the Supplementary Provisions: March 1, 2004. machine translation, not official --- ## Cites - suppl-4152-130/art-1/par-1/item-1: 附則第七条第一項 → 所得税法施行令 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4152-130/art-7/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4152-130/art-7/par-1 - suppl-4152-130/art-1/par-1/item-1: 第九条第一項 → 所得税法施行令 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4152-130/art-9/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4152-130/art-9/par-1 - suppl-4152-130/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-4152-130/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4152-130/art-3 - suppl-4152-130/art-1/par-1/item-2: 第十条第二項 → 所得税法施行令 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4152-130/art-10/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4152-130/art-10/par-2 - suppl-4152-130/art-1/par-1/item-3: 附則第七条第二項 → 所得税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4152-130/art-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4152-130/art-7/par-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-20261106T163957-145, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-093, 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