# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-5032-113`
- 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-5032-113
- 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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## 附　則 令和三年三月三一日政令第一一三号
<sup>suppl-5032-113 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5032-113/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-1</sup>

**第一項**  この政令は、令和三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。
<sup>suppl-5032-113/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2021; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一**  第六十九条第一項の改正規定、第六十九条の二（見出しを含む。）の改正規定、第七十条第一項の改正規定、第七十一条の改正規定、第七十一条の二（見出しを含む。）の改正規定、第二百二十一条の四第八項第二号の改正規定、第二百二十二条の二第四項の改正規定、第二百六十三条第一項の改正規定、第二百六十四条の改正規定、第二百六十九条の改正規定、第二百七十条の改正規定、第二百七十七条（見出しを含む。）の改正規定、第二百七十八条（見出しを含む。）の改正規定、第二百九十二条の三の改正規定及び第三百十九条の三の改正規定並びに附則第五条から第七条まで及び第十条の規定　令和四年一月一日
  <sup>suppl-5032-113/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-1/par-1/item-1</sup>
  The provisions amending Article 69, paragraph (1), the provisions amending Article 69-2 (including its heading), the provisions amending Article 70, paragraph (1), the provisions amending Article 71, the provisions amending Article 71-2 (including its heading), the provisions amending Article 221-4, paragraph (8), item (ii), the provisions amending Article 222-2, paragraph (4), the provisions amending Article 263, paragraph (1), the provisions amending Article 264, the provisions amending Article 269, the provisions amending Article 270, the provisions amending Article 277 (including its heading), the provisions amending Article 278 (including its heading), the provisions amending Article 292-3 and the provisions amending Article 319-3, and the provisions of Articles 5 through 7 and Article 10 of the Supplementary Provisions: January 1, 2022;
  <sup>machine translation, not official</sup>

  **二**  第六条第八号ヨの改正規定　令和四年四月一日
  <sup>suppl-5032-113/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-1/par-1/item-2</sup>
  The provisions amending Article 6, item (viii), (o): April 1, 2022;
  <sup>machine translation, not official</sup>

  **三**  第三百五十二条の二の改正規定　マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）の施行の日
  <sup>suppl-5032-113/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-1/par-1/item-3</sup>
  The provisions amending Article 352-2: the date of enforcement of the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020).
  <sup>machine translation, not official</sup>

### 第二条（障害者等の少額預金の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning the Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons
<sup>caption: machine translation, not official</sup>
<sup>suppl-5032-113/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-2</sup>

**第一項**  改正後の所得税法施行令（以下「新令」という。）第三十一条の二（第四号に係る部分に限る。）の規定は、この政令の施行の日（以下「施行日」という。）以後に提出する所得税法等の一部を改正する法律（令和三年法律第十一号。以下この項において「改正法」という。）第一条の規定による改正後の所得税法（以下「新法」という。）第十条第三項に規定する非課税貯蓄申告書及び改正法第七条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号）第四条第二項において準用する新法第十条第三項に規定する特別非課税貯蓄申告書について適用し、施行日前に提出した改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第十条第三項に規定する非課税貯蓄申告書及び改正法第七条の規定による改正前の租税特別措置法第四条第二項において準用する旧法第十条第三項に規定する特別非課税貯蓄申告書については、なお従前の例による。
<sup>suppl-5032-113/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-2/par-1</sup>
The provisions of Article 31-2 (limited to the part pertaining to item (iv)) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the Income Tax Act after its amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021; hereinafter referred to as the "Amending Act" in this paragraph) (hereinafter referred to as the "New Act") and the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) after its amendment by the provisions of Article 7 of the Amending Act, that are submitted on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the Income Tax Act before its amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") and the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the Former Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 7 of the Amending Act, that were submitted before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新令第四十一条の二第五項（新令第四十七条第三項において準用する場合を含む。以下この項において同じ。）の規定は、施行日以後に提出を受ける新令第四十一条の二第五項の申請書及び施行日以後に提供を受ける同項の申請書に記載すべき事項について適用し、施行日前に提出を受けた改正前の所得税法施行令（以下この項において「旧令」という。）第四十一条の二第五項（旧令第四十七条第三項において準用する場合を含む。）の申請書については、なお従前の例による。
<sup>suppl-5032-113/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-2/par-2</sup>
The provisions of Article 41-2, paragraph (5) of the New Order (including where applied mutatis mutandis pursuant to Article 47, paragraph (3) of the New Order; the same applies hereinafter in this paragraph) apply to the written application prescribed in Article 41-2, paragraph (5) of the New Order that is received on or after the Effective Date and to the matters to be stated in the written application prescribed in that paragraph that are provided on or after the Effective Date, and the provisions then in force continue to govern the written application prescribed in Article 41-2, paragraph (5) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order" in this paragraph) (including where applied mutatis mutandis pursuant to Article 47, paragraph (3) of the Former Order) that was received before the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  新令第四十七条の三の規定は、施行日以後に同条第一項の金融機関の営業所等又は同条第三項の移管先の営業所等に対して行う同条第一項の電磁的方法による同項に規定する届出書、申告書若しくは申込書に記載すべき事項又は同条第三項に規定する申告書に記載すべき事項の提供について適用する。
<sup>suppl-5032-113/art-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-2/par-3</sup>
The provisions of Article 47-3 of the New Order apply to the provision, on or after the Effective Date, to the business office of a financial institution or other such place prescribed in paragraph (1) of that Article or to the business office or similar place receiving the transfer prescribed in paragraph (3) of that Article, by the electronic or magnetic means prescribed in paragraph (1) of that Article, of the matters to be stated in the written notice, return form, or application form prescribed in that paragraph or the matters to be stated in the return form prescribed in paragraph (3) of that Article.
<sup>machine translation, not official</sup>

### 第三条（公社債等の利子等に係る非課税申告書の提出に関する経過措置） — Transitional Measures Concerning Submission of Statements of Tax Exemption Pertaining to Interest and Similar Income from Public and Corporate Bonds, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5032-113/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-3</sup>

**第一項**  新令第五十一条の四第四項から第六項までの規定は、施行日以後に同条第一項の金融機関等の営業所等又は同項に規定する支払者に対して行う同条第四項に規定する電磁的方法による同条第一項の申告書に記載すべき事項の提供について適用する。
<sup>suppl-5032-113/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-3/par-1</sup>
The provisions of Article 51-4, paragraphs (4) through (6) of the New Order apply to the provision, on or after the Effective Date, to the office of a financial institution or similar body prescribed in paragraph (1) of that Article or to the payer prescribed in that paragraph, by the electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in the return form prescribed in paragraph (1) of that Article.
<sup>machine translation, not official</sup>

### 第四条（公益の増進に著しく寄与する法人の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Corporations Significantly Contributing to the Promotion of Public Interest
<sup>caption: machine translation, not official</sup>
<sup>suppl-5032-113/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-4</sup>

**第一項**  新令第二百十七条第一号の二の規定は、個人が施行日以後に支出する新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旧法第七十八条第一項に規定する特定寄附金については、なお従前の例による。
<sup>suppl-5032-113/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-4/par-1</sup>
The provisions of Article 217, item (i)-2 of the New Order apply to specified donations prescribed in Article 78, paragraph (1) of the New Act that an individual makes on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 78, paragraph (1) of the Former Act that an individual made before the Effective Date.
<sup>machine translation, not official</sup>

### 第五条（国外事業所等に帰せられるべき純資産に対応する負債の利子等に関する経過措置） — Transitional Measures Concerning Interest on Liabilities, etc. Corresponding to Net Assets to Be Attributed to a Foreign Office or Similar Establishment
<sup>caption: machine translation, not official</sup>
<sup>suppl-5032-113/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-5</sup>

**第一項**  新令第二百二十一条の四第八項及び第二百二十二条の二第四項の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
<sup>suppl-5032-113/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-5/par-1</sup>
The provisions of Article 221-4, paragraph (8) and Article 222-2, paragraph (4) of the New Order apply to income tax for tax year 2022 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2021 and earlier years.
<sup>machine translation, not official</sup>

### 第六条（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入に関する経過措置） — Transitional Measures Concerning Nondeductibility from Necessary Expenses of Interest on Liabilities Corresponding to Net Assets to Be Attributed to a Permanent Establishment
<sup>caption: machine translation, not official</sup>
<sup>suppl-5032-113/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-6</sup>

**第一項**  新令第二百九十二条の三第八項及び第九項の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
<sup>suppl-5032-113/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-6/par-1</sup>
The provisions of Article 292-3, paragraphs (8) and (9) of the New Order apply to income tax for tax year 2022 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2021 and earlier years.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5032-113/art-1/par-1/item-1: 附則第五条から第七条まで → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-5032-113/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-5
- suppl-5032-113/art-2/par-1: 第三十一条の二 → 所得税法施行令 第三十一条の二 (Article 31-2), art-31-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2
- suppl-5032-113/art-2/par-1: 第四号 → 所得税法施行令 第三十一条の二第一項第四号 (Article 31-2, paragraph (1), item (iv)), art-31-2/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-4
- suppl-5032-113/art-2/par-1: 所得税法等の一部を改正する法律（令和三年法律第十一号。以下この項において「改正法」という。）第一条 → e-Gov law 503AC0000000011, 第一条 (Article 1), art-1 — not held in this collection
- suppl-5032-113/art-2/par-1: 第十条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/income-tax-act/art-10/par-3 (e-Gov law ID 340AC0000000033)
- suppl-5032-113/art-2/par-1: 改正法第七条 → e-Gov law 503AC0000000011, 第七条 (Article 7), art-7 — not held in this collection
- suppl-5032-113/art-2/par-1: 租税特別措置法（昭和三十二年法律第二十六号）第四条第二項 → 租税特別措置法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-4/par-2 (e-Gov law ID 332AC0000000026)
- suppl-5032-113/art-2/par-2: 新令第四十一条の二第五項 → 所得税法施行令 第四十一条の二第五項 (Article 41-2, paragraph (5)), art-41-2/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-41-2/par-5
- suppl-5032-113/art-2/par-2: 新令第四十七条第三項 → 所得税法施行令 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-47/par-3
- suppl-5032-113/art-2/par-2: この項 → 所得税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-5032-113/art-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-2/par-2
- suppl-5032-113/art-2/par-3: 新令第四十七条の三 → 所得税法施行令 第四十七条の三 (Article 47-3), art-47-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-47-3
- suppl-5032-113/art-2/par-3: 同条第一項 → 所得税法施行令 第四十七条の三第一項 (Article 47-3, paragraph (1)), art-47-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-47-3/par-1
- suppl-5032-113/art-2/par-3: 同条第三項 → 所得税法施行令 第四十七条の三第三項 (Article 47-3, paragraph (3)), art-47-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-47-3/par-3
- suppl-5032-113/art-3/par-1: 新令第五十一条の四第四項から第六項まで → 所得税法施行令 第五十一条の四第四項 (Article 51-4, paragraph (4)), art-51-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-4
- suppl-5032-113/art-3/par-1: 新令第五十一条の四第四項から第六項まで → 所得税法施行令 第五十一条の四第五項 (Article 51-4, paragraph (5)), art-51-4/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-5
- suppl-5032-113/art-3/par-1: 新令第五十一条の四第四項から第六項まで → 所得税法施行令 第五十一条の四第六項 (Article 51-4, paragraph (6)), art-51-4/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-6
- suppl-5032-113/art-3/par-1: 同条第一項 → 所得税法施行令 第五十一条の四第一項 (Article 51-4, paragraph (1)), art-51-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-4/par-1
- suppl-5032-113/art-4/par-1: 新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-5032-113/art-4/par-1: 新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)
- suppl-5032-113/art-5/par-1: 新令第二百二十一条の四第八項 → 所得税法施行令 第二百二十一条の四第八項 (Article 221-4, paragraph (8)), art-221-4/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221-4/par-8
- suppl-5032-113/art-5/par-1: 第二百二十二条の二第四項 → 所得税法施行令 第二百二十二条の二第四項 (Article 222-2, paragraph (4)), art-222-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-222-2/par-4
- suppl-5032-113/art-6/par-1: 新令第二百九十二条の三第八項 → 所得税法施行令 第二百九十二条の三第八項 (Article 292-3, paragraph (8)), art-292-3/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-8
- suppl-5032-113/art-6/par-1: 第九項 → 所得税法施行令 第二百九十二条の三第九項 (Article 292-3, paragraph (9)), art-292-3/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292-3/par-9

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-1/par-1/item-1
- 所得税法施行令 附則第二条第二項（障害者等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5032-113/art-2/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-20261106T173921-093, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-116, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-128, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-136, 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