# 所得税法施行規則 / Regulation 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4089-19/art-1`
- 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-4089-19/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4089-19/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4089-19/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-1</sup>

**第一項**  この省令は、平成八年四月一日から施行する。ただし、第八十六条第二項第二号の改正規定（「第三百四十五条第一項第七号」を「第三百四十五条第一項第八号」に改める部分を除く。）は、勤労者財産形成促進法の一部を改正する法律（平成八年法律第五十四号）の施行の日から施行する。
<sup>suppl-4089-19/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4089-19/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4089-19/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 1996; provided, however, that the provisions amending Article 86, paragraph (2), item (ii) (excluding the part amending "Article 345, paragraph (1), item (vii)" to "Article 345, paragraph (1), item (viii)") come into effect as of the date of enforcement of the Act Partially Amending the Workers' Property Accumulation Promotion Act (Act No. 54 of 1996).
<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-20261027T143811-087, 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