# 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-4312-95/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-4312-95/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
caption: machine translation, not official
suppl-4312-95/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4312-95/art-1
**第一項** この政令は、平成三十一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-4312-95/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4312-95/art-1/par-1
This Cabinet Order comes into effect on April 1, 2019; provided, however, that the provisions set out in the following items come into effect as of the dates specified respectively in those items.
machine translation, not official
**一** 第二百七十三条の二の改正規定 令和元年七月一日
suppl-4312-95/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4312-95/art-1/par-1/item-1
The provision amending Article 273-2: July 1, 2019;
machine translation, not official
**二** 目次の改正規定（「第三百十九条の十三」を「第三百十九条の十二」に改める部分に限る。）、第二百十八条第一項の改正規定、第二百二十条の二の改正規定、第二百六十二条第三項ただし書の改正規定、第二百九十二条の六の二第一項の改正規定、第三百条の改正規定、第三百六条の二の改正規定、第三百十九条の五の改正規定、第三百十九条の六（見出しを含む。）の改正規定、第三百十九条の七第二項の改正規定、第三百十九条の八の改正規定、第三百十九条の九を削る改正規定、第三百十九条の十の改正規定、同条を第三百十九条の九とする改正規定、第三百十九条の十一の改正規定（「応じ、」を「応じ」に改める部分を除く。）、同条を第三百十九条の十とする改正規定、第三百十九条の十二の改正規定、同条を第三百十九条の十一とする改正規定、第三百十九条の十三（見出しを含む。）の改正規定及び同条を第三百十九条の十二とする改正規定並びに附則第八条及び第九条（復興特別所得税に関する政令（平成二十四年政令第十六号）第十三条第一項の表所得税法施行令の項の改正規定（「第五号」を「第六号」に改める部分に限る。）を除く。）の規定 令和二年一月一日
suppl-4312-95/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4312-95/art-1/par-1/item-2
The provisions amending the table of contents (limited to the part replacing "Article 319-13" with "Article 319-12"), the provisions amending Article 218, paragraph (1), the provisions amending Article 220-2, the provisions amending the proviso to Article 262, paragraph (3), the provisions amending Article 292-6-2, paragraph (1), the provisions amending Article 300, the provisions amending Article 306-2, the provisions amending Article 319-5, the provisions amending Article 319-6 (including its heading), the provisions amending Article 319-7, paragraph (2), the provisions amending Article 319-8, the provisions deleting Article 319-9, the provisions amending Article 319-10, the provisions making that Article into Article 319-9, the provisions amending Article 319-11 (excluding the part replacing "応じ、" (according to, followed by a comma) with "応じ" (according to, with no comma)), the provisions making that Article into Article 319-10, the provisions amending Article 319-12, the provisions making that Article into Article 319-11, the provisions amending Article 319-13 (including its heading) and the provisions making that Article into Article 319-12, and the provisions of Articles 8 and 9 of the Supplementary Provisions (excluding the provisions amending the part of the row for the Order for Enforcement of the Income Tax Act in the table of Article 13, paragraph (1) of the Cabinet Order on Special Income Tax for Reconstruction (Cabinet Order No. 16 of 2012) (limited to the part replacing "item (v)" with "item (vi)")): January 1, 2020.
machine translation, not official
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## Cites
- suppl-4312-95/art-1/par-1/item-2: 附則第八条 → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-4312-95/art-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4312-95/art-8
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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-20261106T173921-133, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-134, 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