# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-1. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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-5082-93/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-5082-93/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5082-93/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-1 **第一項** この政令は、令和八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-5082-93/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-1/par-1 This Cabinet Order comes into effect on April 1, 2026; 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** 第十一条の二第二項の改正規定及び第二百五条第一項の改正規定並びに次条並びに附則第八条、第九条第二項から第七項まで及び第十条の規定　令和八年十二月一日 suppl-5082-93/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-1/par-1/item-1 The provisions amending Article 11-2, paragraph (2) and the provisions amending Article 205, paragraph (1), and the provisions of the following Article and of Article 8, Article 9, paragraphs (2) through (7) and Article 10 of the Supplementary Provisions: December 1, 2026; machine translation, not official **二** 第二百二十二条の二第三項第五号の改正規定及び第三百十九条の十二の改正規定並びに附則第九条第一項の規定　令和九年一月一日 suppl-5082-93/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-1/par-1/item-2 The provisions amending Article 222-2, paragraph (3), item (v) and the provisions amending Article 319-12, and the provisions of Article 9, paragraph (1) of the Supplementary Provisions: January 1, 2027; machine translation, not official **三** 第五条の改正規定　金融商品取引法及び資金決済に関する法律の一部を改正する法律（令和八年法律第六十四号）の施行の日 suppl-5082-93/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-1/par-1/item-3 The provisions amending Article 5: the date of enforcement of the Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026); machine translation, not official **四** 第六条第八号ロの改正規定、第八十九条第七号の改正規定、第百二十条の二第一項第五号の改正規定、第百二十三条第三項第三号の改正規定、第百二十五条第二号の改正規定、第百三十二条第一項第一号ロ、第二号ロ及び第三号ロの改正規定、第百三十四条第一項第二号の改正規定、第二百二十五条の十六第二項第一号ハの改正規定並びに第二百九十一条の二第二項第一号ハの改正規定並びに附則第七条の規定　二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）の施行の日 suppl-5082-93/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-1/par-1/item-4 The provisions amending Article 6, item (viii), (b), the provisions amending Article 89, item (vii), the provisions amending Article 120-2, paragraph (1), item (v), the provisions amending Article 123, paragraph (3), item (iii), the provisions amending Article 125, item (ii), the provisions amending Article 132, paragraph (1), item (i), (b), item (ii), (b) and item (iii), (b), the provisions amending Article 134, paragraph (1), item (ii), the provisions amending Article 225-16, paragraph (2), item (i), (c) and the provisions amending Article 291-2, paragraph (2), item (i), (c), and the provisions of Article 7 of the Supplementary Provisions: the date of enforcement of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024); machine translation, not official **五** 第八十一条の次に一条を加える改正規定、第八十七条の改正規定、第百十九条の二第一項の改正規定、第百十九条の四第二項の改正規定、第百十九条の五第二項の改正規定、第百六十八条の改正規定、第百七十八条第二項の改正規定、第百九十八条第三号の改正規定（「及び」を「又は」に改める部分を除く。）及び第二百六十六条第三項第一号の改正規定並びに附則第五条の規定　第三号に掲げる規定の施行の日の属する年の翌年の一月一日 suppl-5082-93/art-1/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-1/par-1/item-5 The provisions adding one Article after Article 81, the provisions amending Article 87, the provisions amending Article 119-2, paragraph (1), the provisions amending Article 119-4, paragraph (2), the provisions amending Article 119-5, paragraph (2), the provisions amending Article 168, the provisions amending Article 178, paragraph (2), the provisions amending Article 198, item (iii) (excluding the part replacing "and" with "or") and the provisions amending Article 266, paragraph (3), item (i), and the provisions of Article 5 of the Supplementary Provisions: January 1 of the year following the year that includes the day of enforcement of the provisions listed in item (iii). machine translation, not official --- ## Cites - suppl-5082-93/art-1/par-1/item-4: 附則第七条 → 所得税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-5082-93/art-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-7 - suppl-5082-93/art-1/par-1/item-5: 第三号 → 所得税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5082-93/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-1/par-1/item-3 ## Cited by 3 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五号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-1/par-1/item-5 - 所得税法施行令 附則第七条第一項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-7/par-1 - 所得税法施行令 附則第七条第二項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5082-93/art-7/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-20261106T173921-138, 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-20261106T173921-138, 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