# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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-3509-24`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3509-24
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3509-24
- Every provision below carries its address and both URLs 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 昭和五〇年六月二一日大蔵省令第二四号
<sup>suppl-3509-24 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3509-24 · https://japanlaw.org/l/340M50000040011/suppl-3509-24</sup>

**第一項**  この省令は、昭和五十年十月一日から施行する。ただし、第三条の二第二項及び第八十二条第一項第四号並びに別表第三（一）及び別表第五（一）の表の改正規定は、公布の日から施行する。
<sup>suppl-3509-24/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3509-24/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3509-24/par-1</sup>
This Ministerial Order comes into effect as of October 1, 1975; provided, however, that the provisions amending Article 3-2, paragraph (2), Article 82, paragraph (1), item (iv), and the tables of Appended Table III (1) and Appended Table V (1) come into effect as of the date of promulgation.
<sup>machine translation, not official</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-081, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27