# 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-4149-72/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-4149-72/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4149-72/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
caption: machine translation, not official
suppl-4149-72/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-72/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-72/art-1
**第一項** この省令は、平成十五年一月六日から施行する。ただし、第一条中所得税法施行規則第十八条の二第三項の改正規定、同規則第四十条の六第二項第一号の改正規定及び同規則第八十一条の三第一号の改正規定、第二条中租税特別措置法施行規則第六条第一項第四号イの改正規定、同規則第十八条の四第五項の改正規定、同規則第十八条の二十一第十三項の改正規定、同規則第二十条の二十第一項第四号イの改正規定及び同規則第二十四条の十二の改正規定並びに第三条の規定は、平成十五年一月一日から施行する。
suppl-4149-72/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-72/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-72/art-1/par-1
This Ministerial Order comes into effect as of January 6, 2003; provided, however, that the provisions amending Article 18-2, paragraph (3) of the Regulation for Enforcement of the Income Tax Act, the provisions amending Article 40-6, paragraph (2), item (i) of that Regulation and the provisions amending Article 81-3, item (i) of that Regulation in Article 1, the provisions amending Article 6, paragraph (1), item (iv), (a) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, the provisions amending Article 18-4, paragraph (5) of that Regulation, the provisions amending Article 18-21, paragraph (13) of that Regulation, the provisions amending Article 20-20, paragraph (1), item (iv), (a) of that Regulation and the provisions amending Article 24-12 of that Regulation in Article 2, and the provisions of Article 3 come into effect as of January 1, 2003.
machine translation, not official
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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-20261027T143811-092, 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-20261027T143811-092, 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