# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4069-114. 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-4069-114` - 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-4069-114 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4069-114 - 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. --- ## 附　則 平成六年一二月二日大蔵省令第一一四号 suppl-4069-114 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4069-114 · https://japanlaw.org/l/340M50000040011/suppl-4069-114 **第一項** この省令は、平成七年一月一日から施行する。 suppl-4069-114/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4069-114/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4069-114/par-1 This Ministerial Order comes into effect as of January 1, 1995. machine translation, not official **第二項** 第一条の規定による改正後の所得税法施行規則第四十七条の二第三項の規定は、平成七年一月一日以後に支出する寄附金で租税特別措置法第四十一条の十七第一項（政治活動に関する寄附をした場合の寄附金控除の特例）の規定により特定寄附金とみなされるものについて適用し、同日前に支出した寄附金については、なお従前の例による。 suppl-4069-114/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4069-114/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4069-114/par-2 The provisions of Article 47-2, paragraph (3) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 apply to donations expended on or after January 1, 1995 that are deemed to be specified donations under Article 41-17, paragraph (1) (Special Provisions on Donation Deduction in the Case of Political Donations) of the Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern donations expended before that date. machine translation, not official --- ## Cites - suppl-4069-114/par-2: 所得税法施行規則第四十七条の二第三項 → 所得税法施行規則 第四十七条の二第三項 (Article 47-2, paragraph (3)), art-47-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3 --- ## 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-20261027T143811-087, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-087, 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