# 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-4159-27/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-4159-27/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-4159-27/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4159-27/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-4159-27/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-1 **第一項** この省令は、平成十五年四月一日から施行する。ただし、目次の改正規定（「公益信託」を「公益信託等」に改める部分を除く。）、第五条の改正規定、第二編第一章第三節第一款の次に一款を加える改正規定、第四十条第二号の改正規定、第五十三条第一項第一号の改正規定、第八十一条の五の改正規定、第八十一条の九の改正規定、第八十一条の十九の改正規定、第八十一条の二十三の改正規定、第九十二条第二項の改正規定、別表第三（一）の改正規定（同表の備考中５を６とし、４を５とし、同表の備考３の次に次のように加える改正規定を除く。）、別表第三（二）の改正規定（同表の備考中「第８条の４第１項」を「第８条の５第１項第５号」に改める部分に限る。）、別表第三（四）の改正規定（同表及び同表の備考中「私募投資信託等」を「公募投資信託等」に改める部分及び「公募投資信託等」を「私募公社債等運用投資信託等」に改める部分に限る。）、別表第五（二十七）の改正規定、別表第八（二）の改正規定並びに附則第三条、第四条第二項及び第四項並びに第五条の規定は、平成十六年一月一日から施行する。 suppl-4159-27/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2003; provided, however, that the provisions amending the table of contents (excluding the part that amends "public interest trust" to "public interest trust, etc."), the provisions amending Article 5, the provisions adding one subsection following Part II, Chapter I, Section 3, Subsection 1, the provisions amending Article 40, item (ii), the provisions amending Article 53, paragraph (1), item (i), the provisions amending Article 81-5, the provisions amending Article 81-9, the provisions amending Article 81-19, the provisions amending Article 81-23, the provisions amending Article 92, paragraph (2), the provisions amending Appended Table III (1) (excluding the provisions that amend "5" to "6" and "4" to "5" in the Remarks to that table and add the following after Note 3 of the Remarks to that table), the provisions amending Appended Table III (2) (limited to the part that amends "Article 8-4, paragraph (1)" to "Article 8-5, paragraph (1), item (v)" in the Remarks to that table), the provisions amending Appended Table III (4) (limited to the part that amends "privately placed Investment Trust, etc." to "publicly offered Investment Trust, etc." and the part that amends "publicly offered Investment Trust, etc." to "privately placed public and corporate bond or similar interest management Investment Trust, etc." in that table and the Remarks to that table), the provisions amending Appended Table V (27), the provisions amending Appended Table VIII (2), and the provisions of Article 3, Article 4, paragraphs (2) and (4) and Article 5 of the Supplementary Provisions, come into effect as of January 1, 2004. machine translation, not official --- ## Cites - suppl-4159-27/art-1/par-1: 附則第三条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4159-27/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-3 - suppl-4159-27/art-1/par-1: 第四条第二項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4159-27/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-2 - suppl-4159-27/art-1/par-1: 第四項 → 所得税法施行規則 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4159-27/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-4 --- ## 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 - 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