# 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-5052-134/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-5052-134/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
<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>

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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-20261106T173921-137, 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