# 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-4262-73. 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-4262-73` - 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-4262-73 - 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 平成二六年三月二四日政令第七三号 suppl-4262-73 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-73 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4262-73/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-73/art-1 **第一項** この政令は、公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律（以下「平成二十五年改正法」という。）の施行の日（平成二十六年四月一日）から施行する。 suppl-4262-73/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-73/art-1/par-1 This Cabinet Order comes into effect on April 1, 2014, the date of enforcement of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (hereinafter referred to as the "2013 Amendment Act"). machine translation, not official ### 第三条（所得税法施行令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act caption: machine translation, not official suppl-4262-73/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-73/art-3 **第一項** この政令の施行の日前に支払を受けるべき第十五条の規定による改正前の所得税法施行令第三百十九条の六第一号に掲げる老齢年金給付については、なお従前の例による。 suppl-4262-73/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-73/art-3/par-1 The provisions then in force continue to govern old-age pension benefits set out in Article 319-6, item (i) of the Order for Enforcement of the Income Tax Act before the amendment under the provisions of Article 15 that are payable before the date of enforcement of this Cabinet Order. machine translation, not official --- ## 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-20261106T173921-099, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-127, 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