# 所得税法施行規則 / Regulation 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-regulation/suppl-4149-25/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-4149-25/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-4149-25/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4149-25/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4149-25/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-1 **第一項** この省令は、平成十四年四月一日から施行する。ただし、目次の改正規定、第一編第三章の章名の改正規定、第三条の二の改正規定、第三条の三（見出しを含む。）の改正規定、第三条の四第三項第二号の改正規定、第三条の五（見出しを含む。）の改正規定、第三条の六の見出しの改正規定、同条の改正規定、第三条の七の改正規定、第三条の八第二項、第三条の十一第一号及び第三条の十二第三項第一号の改正規定、第一編第四章の章名の改正規定、第四条の改正規定、第六条第二項第二号の改正規定、第六条の二（見出しを含む。）の改正規定、第七条の見出しの改正規定、同条の改正規定、第八条の二から第十三条まで及び第十五条の二第一項の改正規定、第八十一条の六第一項第一号の改正規定、第八十一条の七第一項第一号の改正規定、第八十二条第二項第一号の改正規定、第八十三条第二項第四号の改正規定、別表第一（一）の改正規定、別表第一（三）の改正規定、別表第二（一）から別表第二（三）まで及び別表第二（六）の改正規定並びに別表第三（一）の改正規定（「老人等」を「障害者等」に改める部分に限る。）並びに附則第三条第一項並びに第四条第一項及び第三項の規定は、平成十八年一月一日から施行する。 suppl-4149-25/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2002; provided, however, that the provisions amending the table of contents, the provisions amending the chapter title of Part I, Chapter III, the provisions amending Article 3-2, the provisions amending Article 3-3 (including its heading), the provisions amending Article 3-4, paragraph (3), item (ii), the provisions amending Article 3-5 (including its heading), the provisions amending the heading of Article 3-6, the provisions amending that Article, the provisions amending Article 3-7, the provisions amending Article 3-8, paragraph (2), Article 3-11, item (i) and Article 3-12, paragraph (3), item (i), the provisions amending the chapter title of Part I, Chapter IV, the provisions amending Article 4, the provisions amending Article 6, paragraph (2), item (ii), the provisions amending Article 6-2 (including its heading), the provisions amending the heading of Article 7, the provisions amending that Article, the provisions amending Article 8-2 through Article 13 and Article 15-2, paragraph (1), the provisions amending Article 81-6, paragraph (1), item (i), the provisions amending Article 81-7, paragraph (1), item (i), the provisions amending Article 82, paragraph (2), item (i), the provisions amending Article 83, paragraph (2), item (iv), the provisions amending Appended Table I (1), the provisions amending Appended Table I (3), the provisions amending Appended Table II (1) through Appended Table II (3) and Appended Table II (6), and the provisions amending Appended Table III (1) (limited to the part that amends "elderly persons, etc." to "persons with a disability or other eligible persons"), as well as the provisions of Article 3, paragraph (1) and Article 4, paragraphs (1) and (3) of the Supplementary Provisions, come into effect as of January 1, 2006. machine translation, not official --- ## Cites - suppl-4149-25/art-1/par-1: 附則第三条第一項 → 所得税法施行規則 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4149-25/art-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-1 - suppl-4149-25/art-1/par-1: 第四条第一項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4149-25/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-1 - suppl-4149-25/art-1/par-1: 第三項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4149-25/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/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-20261027T143811-091, 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