# 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-5072-120/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-5072-120/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-5072-120/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-1</sup>

**第一項**  この政令は、令和七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-5072-120/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect on the dates prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  次に掲げる規定　令和七年十二月一日
  <sup>suppl-5072-120/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-1/par-1/item-1</sup>
  the following provisions: December 1, 2025;
  <sup>machine translation, not official</sup>

    **イ**  第一条中所得税法施行令第一条第二項第四号の改正規定、同令第十一条の二第二項の改正規定、同令第二百五条第一項の改正規定、同令第二百十七条の二の次に一条を加える改正規定、同令第二百十八条の改正規定、同条の次に一条を加える改正規定、同令第二百十九条（見出しを含む。）の改正規定、同令第二百二十条第一項の改正規定、同令第二百六十二条第四項の改正規定及び同令第三百十八条の三の次に一条を加える改正規定並びに次条並びに附則第十条、第十二条第二項から第七項まで、第十三条及び第十五条の規定
    <sup>suppl-5072-120/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-1/par-1/item-1/sub-1</sup>
    the provisions of Article 1 that amend Article 1, paragraph (2), item (iv) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 11-2, paragraph (2) of that Order, the provisions amending Article 205, paragraph (1) of that Order, the provisions adding one Article after Article 217-2 of that Order, the provisions amending Article 218 of that Order, the provisions adding one Article after that Article, the provisions amending Article 219 (including its heading) of that Order, the provisions amending Article 220, paragraph (1) of that Order, the provisions amending Article 262, paragraph (4) of that Order, and the provisions adding one Article after Article 318-3 of that Order, and the provisions of the following Article and Article 10, Article 12, paragraphs (2) through (7), and Articles 13 and 15 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **二**  第一条中所得税法施行令第一条第一項の改正規定、同令第七十条第一項第二号の改正規定、同令第三百十六条の二第二項第三号、第三百十八条（見出しを含む。）及び第三百十八条の二第二号の改正規定、同令第三百十九条の十第二号の改正規定並びに同令第三百十九条の十二の改正規定並びに附則第四条、第十一条及び第十二条第一項の規定　令和八年一月一日
  <sup>suppl-5072-120/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-1/par-1/item-2</sup>
  the provisions of Article 1 that amend Article 1, paragraph (1) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 70, paragraph (1), item (ii) of that Order, the provisions amending Article 316-2, paragraph (2), item (iii), Article 318 (including its heading) and Article 318-2, item (ii) of that Order, the provisions amending Article 319-10, item (ii) of that Order, and the provisions amending Article 319-12 of that Order, and the provisions of Articles 4 and 11 and Article 12, paragraph (1) of the Supplementary Provisions: January 1, 2026;
  <sup>machine translation, not official</sup>

  **三**  第一条中所得税法施行令第十七条第一項の改正規定、同令第百十四条の改正規定、同令第百七十条の改正規定、同令第百七十条の二の改正規定、同令第二百八十一条第一項第四号の改正規定及び同令第三百四十六条第四項の改正規定並びに附則第六条及び第八条の規定　令和八年四月一日
  <sup>suppl-5072-120/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-1/par-1/item-3</sup>
  the provisions of Article 1 that amend Article 17, paragraph (1) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 114 of that Order, the provisions amending Article 170 of that Order, the provisions amending Article 170-2 of that Order, the provisions amending Article 281, paragraph (1), item (iv) of that Order, and the provisions amending Article 346, paragraph (4) of that Order, and the provisions of Articles 6 and 8 of the Supplementary Provisions: April 1, 2026.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-5072-120/art-1/par-1/item-1/sub-1: 次条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-5072-120/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-2
- suppl-5072-120/art-1/par-1/item-1/sub-1: 附則第十条 → 所得税法施行令 附則第十条 (Supplementary Provisions, Article 10), suppl-5072-120/art-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-10
- suppl-5072-120/art-1/par-1/item-1/sub-1: 第十二条第二項から第七項まで → 所得税法施行令 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-5072-120/art-12/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2
- suppl-5072-120/art-1/par-1/item-1/sub-1: 第十二条第二項から第七項まで → 所得税法施行令 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-5072-120/art-12/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-3
- suppl-5072-120/art-1/par-1/item-1/sub-1: 第十二条第二項から第七項まで → 所得税法施行令 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-5072-120/art-12/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4
- suppl-5072-120/art-1/par-1/item-1/sub-1: 第十二条第二項から第七項まで → 所得税法施行令 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-5072-120/art-12/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-5
- suppl-5072-120/art-1/par-1/item-1/sub-1: 第十二条第二項から第七項まで → 所得税法施行令 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-5072-120/art-12/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-6
- suppl-5072-120/art-1/par-1/item-1/sub-1: 第十二条第二項から第七項まで → 所得税法施行令 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-5072-120/art-12/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-7
- suppl-5072-120/art-1/par-1/item-1/sub-1: 第十三条 → 所得税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-5072-120/art-13 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-13
- suppl-5072-120/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-5072-120/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-4
- suppl-5072-120/art-1/par-1/item-2: 第十一条 → 所得税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-5072-120/art-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-11
- suppl-5072-120/art-1/par-1/item-2: 第十二条第一項 → 所得税法施行令 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-5072-120/art-12/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-1
- suppl-5072-120/art-1/par-1/item-3: 附則第六条 → 所得税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-5072-120/art-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-6
- suppl-5072-120/art-1/par-1/item-3: 第八条 → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-5072-120/art-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-8

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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-20261106T163957-170, 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-20261106T163957-170, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-093, 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