# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一条 (Supplementary Provisions, Article 1)

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- 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-4242-100/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-4242-100/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4242-100/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4242-100/art-1</sup>

**第一項**  この政令は、平成二十五年一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。
<sup>suppl-4242-100/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4242-100/art-1/par-1</sup>
This Cabinet Order comes into effect on January 1, 2013; provided, however, that the provisions listed in the following items come into effect on the date specified in each of those items:
<sup>machine translation, not official</sup>

  **一**  第十条第一項の改正規定、第三十七条第二項ただし書の改正規定、第六十四条第一項第四号の改正規定及び第二百七条に一号を加える改正規定並びに附則第三条の規定　平成二十四年四月一日
  <sup>suppl-4242-100/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4242-100/art-1/par-1/item-1</sup>
  The provisions amending Article 10, paragraph (1), the provisions amending the proviso to Article 37, paragraph (2), the provisions amending Article 64, paragraph (1), item (iv), and the provisions adding one item to Article 207, and the provisions of Article 3 of the Supplementary Provisions: April 1, 2012;
  <sup>machine translation, not official</sup>

  **二**  第八十九条第四号の改正規定及び次条の規定　平成二十四年七月一日
  <sup>suppl-4242-100/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4242-100/art-1/par-1/item-2</sup>
  The provisions amending Article 89, item (iv) and the provisions of the following Article: July 1, 2012.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4242-100/art-1/par-1/item-1: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4242-100/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4242-100/art-3
- suppl-4242-100/art-1/par-1/item-2: 次条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4242-100/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4242-100/art-2

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## 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-20261106T173921-126, 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