# 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-5062-141`
- 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-5062-141
- 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 令和六年三月三〇日政令第一四一号
suppl-5062-141 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5062-141/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-1
**第一項** この政令は、令和六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-5062-141/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-1/par-1
This Cabinet Order comes into effect on April 1, 2024; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items.
machine translation, not official
**一** 第四十一条の二第一項の改正規定 令和六年十二月二日
suppl-5062-141/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-1/par-1/item-1
The provisions amending Article 41-2, paragraph (1): December 2, 2024;
machine translation, not official
**二** 第二百十七条の二を削り、第二百十七条の三を第二百十七条の二とする改正規定並びに附則第四条、第六条、第七条、第九条及び第十条の規定 公益信託に関する法律（令和六年法律第三十号）の施行の日
suppl-5062-141/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-1/par-1/item-2
The provisions deleting Article 217-2 and renumbering Article 217-3 as Article 217-2, and the provisions of Articles 4, 6, 7, 9 and 10 of the Supplementary Provisions: the date of enforcement of the Act on Public Interest Trusts (Act No. 30 of 2024).
machine translation, not official
### 第二条（公社債等に係る有価証券の記録等に関する経過措置） — Transitional Measures Concerning Records of Securities Pertaining to Public and Corporate Bonds or Similar Interest, etc.
caption: machine translation, not official
suppl-5062-141/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-2
**第一項** 改正後の所得税法施行令（以下「新令」という。）第五十一条の三（第一項第二号に係る部分に限る。）の規定は、所得税法第十一条第一項又は第二項に規定する内国法人又は公益信託若しくは加入者保護信託がこの政令の施行の日以後に支払を受けるべき同号に規定する社債の利子について適用する。
suppl-5062-141/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-2/par-1
The provisions of Article 51-3 (limited to the portion pertaining to paragraph (1), item (ii)) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to interest on a corporate bond prescribed in that item that a Domestic Corporation, public interest trust or participant protection trust prescribed in Article 11, paragraph (1) or (2) of the Income Tax Act is to receive on or after the date this Cabinet Order comes into effect.
machine translation, not official
### 第三条（国庫補助金等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent
caption: machine translation, not official
suppl-5062-141/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-3
**第一項** 新令第八十九条第五号及び第七号の規定は、令和六年分以後の所得税について適用する。
suppl-5062-141/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-3/par-1
The provisions of Article 89, items (v) and (vii) of the New Order apply to the income tax for 2024 and subsequent years.
machine translation, not official
### 第四条（特定公益信託の要件等に関する経過措置） — Transitional Measures regarding Requirements, etc. for Specified Public Interest Trusts
caption: machine translation, not official
suppl-5062-141/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-4
**第一項** 所得税法等の一部を改正する法律（令和六年法律第八号。以下「改正法」という。）附則第三条第一項の規定によりなおその効力を有するものとされる改正法第一条の規定による改正前の所得税法第七十八条第三項の規定に基づくこの政令による改正前の所得税法施行令（以下「旧令」という。）第二百十七条の二第三項から第五項までの規定は、なおその効力を有する。この場合において、同条第三項中「主務大臣」とあるのは「主務大臣（当該特定公益信託が第二号に掲げるものをその目的とする公益信託である場合を除き、当該特定公益信託に係る主務官庁の権限に属する事務を行うこととされた都道府県の知事その他の執行機関を含む。次項において同じ。）」と、同条第四項中「証明がされた公益信託の第一項各号」とあるのは「公益信託の所得税法施行令の一部を改正する政令（令和六年政令第百四十一号）による改正前の所得税法施行令第二百十七条の二第一項各号（特定公益信託の要件等）」とする。
suppl-5062-141/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-4/par-1
The provisions of Article 217-2, paragraphs (3) through (5) of the Order for Enforcement of the Income Tax Act prior to the amendment by this Cabinet Order (hereinafter referred to as the "Former Order"), which are based on the provisions of Article 78, paragraph (3) of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024; hereinafter referred to as the "Amending Act") that are to remain in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act, remain in force. In this case, the phrase "competent minister" in Article 217-2, paragraph (3) of the Former Order is deemed to be replaced with "competent minister (including the governor of a prefecture or other executive body that is to perform the affairs falling within the authority of the competent authority for the relevant specified public interest trust, except where that specified public interest trust is a public interest trust whose purpose is what is set forth in item (ii); the same applies in the following paragraph)", and the phrase "items of paragraph (1) for a public interest trust for which the certification has been issued" in Article 217-2, paragraph (4) of the Former Order is deemed to be replaced with "items of Article 217-2, paragraph (1) (Requirements, etc. for Specified Public Interest Trusts) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 141 of 2024) for a public interest trust".
machine translation, not official
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## Cites
- suppl-5062-141/art-1/par-1/item-2: 附則第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-5062-141/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-4
- suppl-5062-141/art-2/par-1: 第五十一条の三 → 所得税法施行令 第五十一条の三 (Article 51-3), art-51-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3
- suppl-5062-141/art-2/par-1: 第一項第二号 → 所得税法施行令 第五十一条の三第一項第三号 (Article 51-3, paragraph (1), item (iii)), art-51-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-3/par-1/item-3
- suppl-5062-141/art-2/par-1: 所得税法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033)
- suppl-5062-141/art-2/par-1: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033)
- suppl-5062-141/art-3/par-1: 新令第八十九条第五号 → 所得税法施行令 第八十九条第一項第六号 (Article 89, paragraph (1), item (vi)), art-89/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-89/par-1/item-6
- suppl-5062-141/art-3/par-1: 第七号 → 所得税法施行令 第八十九条第一項第七号 (Article 89, paragraph (1), item (vii)), art-89/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-89/par-1/item-7
- suppl-5062-141/art-4/par-1: 改正法第一条 → e-Gov law 506AC0000000008, 第一条 (Article 1), art-1 — not held in this collection
## Cited by
1 provision cites this one. No official source publishes this direction.
- 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5062-141/art-1/par-1/item-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-20261106T163957-170, translated 2026-11-07
- 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-20261106T173921-103, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-122, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-137, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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