# 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-5022-273. 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-5022-273` - 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-5022-273 - 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 令和二年九月九日政令第二七三号 suppl-5022-273 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-273 **第一項** この政令は、地域の自主性及び自立性を高めるための改革の推進を図るための関係法律の整備に関する法律（令和二年法律第四十一号）の施行の日から施行する。 suppl-5022-273/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-273/par-1 This Cabinet Order comes into effect as of the day of enforcement of the Act on the Development of Related Acts for the Promotion of Reform to Enhance Regional Autonomy and Independence (Act No. 41 of 2020). machine translation, not official **第二項** 改正後の所得税法施行令第二百十七条第一号の二の規定は、個人がこの政令の施行の日（以下この項及び次項において「施行日」という。）以後に支出する所得税法第七十八条第一項に規定する特定寄附金について適用し、個人が施行日前に支出した当該特定寄附金については、なお従前の例による。 suppl-5022-273/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-273/par-2 The provisions of Article 217, item (i)-2 of the Order for Enforcement of the Income Tax Act after the amendment apply to specified donations prescribed in Article 78, paragraph (1) of the Income Tax Act that an individual makes on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date" in this paragraph and the following paragraph), and the provisions then in force continue to govern those specified donations that an individual made before the Effective Date. machine translation, not official --- ## Cites - suppl-5022-273/par-2: 所得税法施行令第二百十七条第一号の二 → 所得税法施行令 第二百十七条第一項第一号の二 (Article 217, paragraph (1), item (i-2)), art-217/par-1/item-1-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217/par-1/item-1-2 - suppl-5022-273/par-2: この項 → 所得税法施行令 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-5022-273/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-273/par-2 - suppl-5022-273/par-2: 所得税法第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/income-tax-act/art-78/par-1 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第二項（経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-273/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-20261106T173921-135, 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