# 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-4179-31/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-4179-31/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4179-31/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-4179-31/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4179-31/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-1</sup>

**第一項**  この省令は、平成十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4179-31/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4179-31/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2005; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一**  第九十七条の三の改正規定　平成十七年七月一日
  <sup>suppl-4179-31/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4179-31/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-1/par-1/item-1</sup>
  the provisions amending Article 97-3: July 1, 2005
  <sup>machine translation, not official</sup>

  **二**  別表第五（九）の改正規定及び附則第四条第二項の規定　平成十八年一月一日
  <sup>suppl-4179-31/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4179-31/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-1/par-1/item-2</sup>
  the provisions amending Appended Table V (9) and the provisions of Article 4, paragraph (2) of the Supplementary Provisions: January 1, 2006
  <sup>machine translation, not official</sup>

  **三**  第三条の三第二十五号の改正規定　水防法及び土砂災害警戒区域等における土砂災害防止対策の推進に関する法律の一部を改正する法律（平成十七年法律第三十七号）の施行の日
  <sup>suppl-4179-31/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4179-31/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-1/par-1/item-3</sup>
  the provisions amending Article 3-3, item (xxv): the date of enforcement of the Act Partially Amending the Flood Control Act and the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas (Act No. 37 of 2005)
  <sup>machine translation, not official</sup>

  **四**  第九十六条第三項の改正規定、同条の次に一条を加える改正規定、別表第七を別表第七（一）とする改正規定及び同表の次に一表を加える改正規定　有限責任事業組合契約に関する法律（平成十七年法律第四十号）の施行の日
  <sup>suppl-4179-31/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4179-31/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-1/par-1/item-4</sup>
  the provisions amending Article 96, paragraph (3), the provisions adding one Article following that Article, the provisions changing Appended Table VII to Appended Table VII (1), and the provisions adding one table following that table: the date of enforcement of the Limited Liability Partnership Act (Act No. 40 of 2005)
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4179-31/art-1/par-1/item-2: 附則第四条第二項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4179-31/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4179-31/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4/par-2

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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-20261027T143811-093, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-094, 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