# 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-5052-134`
- 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-5052-134
- 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 令和五年三月三一日政令第一三四号
<sup>suppl-5052-134 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5052-134/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134/art-1</sup>

**第一項**  この政令は、令和五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-5052-134/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2023; 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**  次に掲げる規定　令和七年一月一日
  <sup>suppl-5052-134/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134/art-1/par-1/item-1</sup>
  the following provisions: January 1, 2025;
  <sup>machine translation, not official</sup>

    **イ**  第一条中所得税法施行令第二百十八条第一項の改正規定、同令第二百六十二条第三項ただし書及び第四項ただし書の改正規定、同令第三百十六条の二の改正規定、同令第三百十八条の改正規定、同令第三百十八条の二の改正規定並びに同令第三百十八条の三ただし書の改正規定
    <sup>suppl-5052-134/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134/art-1/par-1/item-1/sub-1</sup>
    The provisions in Article 1 amending Article 218, paragraph (1) of the Order for Enforcement of the Income Tax Act, the provisions amending the proviso to Article 262, paragraph (3) and the proviso to paragraph (4) of that Order, the provisions amending Article 316-2 of that Order, the provisions amending Article 318 of that Order, the provisions amending Article 318-2 of that Order, and the provisions amending the proviso to Article 318-3 of that Order;
    <sup>machine translation, not official</sup>

  **二**  第一条中所得税法施行令第四条第一号の改正規定、同令第五条の改正規定、同令第五十九条の改正規定、同令第三百四十二条の改正規定及び同令第三百四十八条の改正規定　安定的かつ効率的な資金決済制度の構築を図るための資金決済に関する法律等の一部を改正する法律（令和四年法律第六十一号）の施行の日
  <sup>suppl-5052-134/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134/art-1/par-1/item-2</sup>
  The provisions in Article 1 amending Article 4, item (i) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 5 of that Order, the provisions amending Article 59 of that Order, the provisions amending Article 342 of that Order and the provisions amending Article 348 of that Order: the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Establish a Stable and Efficient Funds Settlement System (Act No. 61 of 2022).
  <sup>machine translation, not official</sup>

### 第二条（暗号資産の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Cryptoassets
<sup>caption: machine translation, not official</sup>
<sup>suppl-5052-134/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134/art-2</sup>

**第一項**  第一条の規定による改正後の所得税法施行令（以下「新令」という。）第百十九条の六第一項の規定は、個人がこの政令の施行の日（以下「施行日」という。）以後に取得をする所得税法第四十八条の二第一項に規定する暗号資産について適用し、個人が施行日前に取得をした所得税法等の一部を改正する法律（令和五年法律第三号）第一条の規定による改正前の所得税法第四十八条の二第一項に規定する暗号資産については、なお従前の例による。
<sup>suppl-5052-134/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134/art-2/par-1</sup>
The provisions of Article 119-6, paragraph (1) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Order") apply to cryptoassets prescribed in Article 48-2, paragraph (1) of the Income Tax Act that an individual acquires 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 cryptoassets prescribed in Article 48-2, paragraph (1) of the Income Tax Act before the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) that an individual acquired before the Effective Date.
<sup>machine translation, not official</sup>

### 第三条（信用取引による暗号資産の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Cryptoassets Acquired by Margin Transaction
<sup>caption: machine translation, not official</sup>
<sup>suppl-5052-134/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134/art-3</sup>

**第一項**  新令第百十九条の七の規定は、令和六年分以後の所得税について適用し、令和五年分以前の所得税については、なお従前の例による。
<sup>suppl-5052-134/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134/art-3/par-1</sup>
The provisions of Article 119-7 of the New Order apply to income tax for tax year 2024 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2023 and earlier years.
<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-5052-134/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134/art-4</sup>

**第一項**  新令第二百十七条第二号の規定は、個人が施行日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同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-5052-134/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134/art-4/par-1</sup>
The provisions of Article 217, item (ii) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) of the Income Tax Act that an individual makes on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in that paragraph that an individual made before the Effective Date.
<sup>machine translation, not official</sup>

### 第五条（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予等に関する経過措置） — Transitional Measures Concerning Tax Payment Grace Periods, etc. Where Special Provisions on Capital Gains, etc. upon Departure from Japan Apply
<sup>caption: machine translation, not official</sup>
<sup>suppl-5052-134/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134/art-5</sup>

**第一項**  新令第二百六十六条の二第一項及び第二項の規定は、個人が施行日以後に担保を供する場合について適用する。
<sup>suppl-5052-134/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134/art-5/par-1</sup>
The provisions of Article 266-2, paragraphs (1) and (2) of the New Order apply where an individual provides security on or after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新令第二百六十六条の三第一項及び第二項（これらの規定を同条第五項において準用する場合を含む。）の規定は、個人が施行日以後に担保を供する場合について適用する。
<sup>suppl-5052-134/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5052-134/art-5/par-2</sup>
The provisions of Article 266-3, paragraphs (1) and (2) of the New Order (including where these provisions are applied mutatis mutandis pursuant to paragraph (5) of that Article) apply where an individual provides security on or after the Effective Date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5052-134/art-2/par-1: 第百十九条の六第一項 → 所得税法施行令 第百十九条の六第一項 (Article 119-6, paragraph (1)), art-119-6/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-6/par-1
- suppl-5052-134/art-2/par-1: 所得税法第四十八条の二第一項 → 所得税法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/en/income-tax-act/art-48-2/par-1 (e-Gov law ID 340AC0000000033)
- suppl-5052-134/art-2/par-1: 所得税法等の一部を改正する法律（令和五年法律第三号）第一条 → e-Gov law 505AC0000000003, 第一条 (Article 1), art-1 — not held in this collection
- suppl-5052-134/art-3/par-1: 新令第百十九条の七 → 所得税法施行令 第百十九条の七 (Article 119-7), art-119-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-119-7
- suppl-5052-134/art-4/par-1: 新令第二百十七条第二号 → 所得税法施行令 第二百十七条第一項第二号 (Article 217, paragraph (1), item (ii)), art-217/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217/par-1/item-2
- suppl-5052-134/art-4/par-1: 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)
- suppl-5052-134/art-5/par-1: 新令第二百六十六条の二第一項 → 所得税法施行令 第二百六十六条の二第三項 (Article 266-2, paragraph (3)), art-266-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-266-2/par-3
- suppl-5052-134/art-5/par-1: 第二項 → 所得税法施行令 第二百六十六条の二第四項 (Article 266-2, paragraph (4)), art-266-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-266-2/par-4
- suppl-5052-134/art-5/par-2: 新令第二百六十六条の三第一項 → 所得税法施行令 第二百六十六条の三第三項 (Article 266-3, paragraph (3)), art-266-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-266-3/par-3
- suppl-5052-134/art-5/par-2: 第二項 → 所得税法施行令 第二百六十六条の三第四項 (Article 266-3, paragraph (4)), art-266-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-266-3/par-4
- suppl-5052-134/art-5/par-2: 同条第五項 → 所得税法施行令 第二百六十六条の三第八項 (Article 266-3, paragraph (8)), art-266-3/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-266-3/par-8

---

## 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-20261106T173921-128, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-137, 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