# 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-4212-104/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-4212-104/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-4212-104/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-4212-104/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-1 **第一項** この政令は、平成二十一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-4212-104/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-1/par-1 This Cabinet Order comes into effect on April 1, 2009; provided, however, that the provisions listed in the following items come into effect on the date specified in each of those items: machine translation, not official **一** 目次の改正規定（「たな卸資産」を「棚卸資産」に改める部分に限る。）、第二編第一章第四節第二款の款名及び同款第一目の目名の改正規定、第九十九条（見出しを含む。）の改正規定、第百二条（見出しを含む。）の改正規定、第二編第一章第四節第二款第二目の目名の改正規定、第三百四十五条の次に一条を加える改正規定（第三百四十六条第一項第二号及び第二項第二号に係る部分に限る。）並びに第三百五十条の三第二項の改正規定並びに附則第四条の規定　平成二十二年一月一日 suppl-4212-104/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-1/par-1/item-1 The provisions amending the table of contents (limited to the part replacing "inventory assets" with "Inventory"), the provisions amending the title of Part II, Chapter I, Section 4, Subsection 2 and the title of Division 1 of that Subsection, the provisions amending Article 99 (including its heading), the provisions amending Article 102 (including its heading), the provisions amending the title of Division 2 of Part II, Chapter I, Section 4, Subsection 2, the provisions adding one Article after Article 345 (limited to the part pertaining to Article 346, paragraph (1), item (ii) and paragraph (2), item (ii)), and the provisions amending Article 350-3, paragraph (2), and the provisions of Article 4 of the Supplementary Provisions: January 1, 2010; machine translation, not official **二** 第三十一条の二第八号の改正規定　雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第一条第三号に定める日 suppl-4212-104/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-1/par-1/item-2 The provisions amending Article 31-2, item (viii): the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007); machine translation, not official **三** 附則第五条第一項の規定　高齢者の居住の安定確保に関する法律の一部を改正する法律（平成二十一年法律第三十八号）の施行の日 suppl-4212-104/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-1/par-1/item-3 The provisions of Article 5, paragraph (1) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 38 of 2009). machine translation, not official --- ## Cites - suppl-4212-104/art-1/par-1/item-1: 附則第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4212-104/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4 - suppl-4212-104/art-1/par-1/item-3: 附則第五条第一項 → 所得税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4212-104/art-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-5/par-1 --- ## 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-20261106T173921-124, 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