# 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-4189-18/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-4189-18/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-4189-18/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4189-18/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-4189-18/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1 **第一項** この省令は、平成十八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。 suppl-4189-18/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 別表第五（二十八）の改正規定（同表の備考２（２）中「、同法第３７条の１４第１項に規定する株式交換等（以下この表において「株式交換等」という。）により移転があつた同項に規定する特定子会社株式（以下この表において「特定子会社株式」という。）については特定子会社株式」を削る部分及び同表の備考２（６）を削り、同表の備考２（７）を同表の備考２（６）とし、同表の備考２（８）から（１０）までを削る部分に限る。）及び附則第九条第八項の規定　平成十八年十月一日 suppl-4189-18/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1/par-1/item-1 the provisions amending Appended Table V (28) (limited to the part that deletes ", with respect to the specified subsidiary company shares prescribed in Article 37-14, paragraph (1) of that Act (hereinafter referred to as "specified subsidiary company shares" in this table) that were transferred by a share exchange, etc. prescribed in that paragraph (hereinafter referred to as "share exchange, etc." in this table), the specified subsidiary company shares" in Note 2 (2) of the Remarks to that table, and the part that deletes Note 2 (6) of the Remarks to that table, changes Note 2 (7) of the Remarks to that table to Note 2 (6), and deletes Notes 2 (8) through (10) of the Remarks to that table) and the provisions of Article 9, paragraph (8) of the Supplementary Provisions: October 1, 2006 machine translation, not official **二** 第一条第二項の改正規定、第四十条の七（見出しを含む。）の改正規定、第四十七条第十七号の改正規定、第四十七条の二第二項の改正規定、第五十三条第一項第四号の改正規定、同条第二項の改正規定、第七十五条の改正規定、第七十六条第三号の改正規定、第九十三条の改正規定、第九十五条の次に二条を加える改正規定、第百条の改正規定、別表第三（五）の改正規定、別表第五（十二）の改正規定、別表第五（十四）の改正規定及び別表第六（一）の改正規定並びに附則第五条、第六条、第八条並びに第九条第七項及び第九項の規定　平成十九年一月一日 suppl-4189-18/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1/par-1/item-2 the provisions amending Article 1, paragraph (2), the provisions amending Article 40-7 (including its heading), the provisions amending Article 47, item (xvii), the provisions amending Article 47-2, paragraph (2), the provisions amending Article 53, paragraph (1), item (iv), the provisions amending paragraph (2) of that Article, the provisions amending Article 75, the provisions amending Article 76, item (iii), the provisions amending Article 93, the provisions adding two Articles following Article 95, the provisions amending Article 100, the provisions amending Appended Table III (5), the provisions amending Appended Table V (12), the provisions amending Appended Table V (14), the provisions amending Appended Table VI (1), and the provisions of Article 5, Article 6, Article 8, and Article 9, paragraphs (7) and (9) of the Supplementary Provisions: January 1, 2007 machine translation, not official **三** 第一条第五項を削る改正規定、第五条第一項の改正規定、第六条第一項第十号の改正規定、第八条の三（見出しを含む。）の改正規定、第十六条第一項の改正規定、第三十五条の二の改正規定、第五十三条第一項第一号の改正規定、第八十一条の四第十号の改正規定、第八十一条の二十五の改正規定、第八十一条の二十六の改正規定、第八十一条の二十七の改正規定、第八十三条の改正規定、第九十条の三の改正規定、第九十二条第一項の改正規定、第九十七条の二の改正規定、第九十七条の三の改正規定、第九十七条の二の次に一条を加える改正規定、第百七条の改正規定（「別表第九」を「別表第九（二）」に改める部分に限る。）、別表第三（二）の改正規定、別表第三（三）の改正規定、別表第三（四）の改正規定、別表第四（二）の改正規定、別表第五（三）の改正規定、別表第五（七）の改正規定（同表中「自己の株式の取得等の場合の」を「配当等とみなす金額に関する」に改める部分、同表の備考１に係る部分、同表の備考２（２）（ロ）に係る部分、同表の備考２（３）（ハ）中「掲げる資本若しくは出資の減少」を「掲げる資本の払戻し」に、「当該資本若しくは出資の減少又は」を「当該資本の払戻し又は当該」に改める部分、同表の備考２（４）（ハ）に係る部分並びに同表の備考２（８）中「資本又は出資の減少」を「資本の払戻し」に改める部分及び「脱退」を「脱退、組織変更」に改める部分に限る。）、別表第五（二十八）の改正規定（同表の備考２（２）中「、同法第３７条の１４第１項に規定する株式交換等（以下この表において「株式交換等」という。）により移転があつた同項に規定する特定子会社株式（以下この表において「特定子会社株式」という。）については特定子会社株式」を削る部分及び同表の備考２（６）を削り、同表の備考２（７）を同表の備考２（６）とし、同表の備考２（８）から（１０）までを削る部分を除く。）、別表第五（二十九）の改正規定（同表の備考１に係る部分、同表の備考２（２）（ロ）に係る部分、同表の備考２（３）に係る部分、同表の備考２（４）（ハ）に係る部分、同表の備考２（４）（ホ）中「自己の株式」の次に「又は出資」を加える部分、同表の備考２（４）に次のように加える部分、同表の備考２（６）に係る部分及び同表の備考２（８）に係る部分（「、株式の消却」を削る部分及び「退社」を「自己の出資の取得、出資の消却、出資の払戻し、退社」に改める部分を除く。）に限る。）、別表第九の改正規定及び同表の次に一表を加える改正規定並びに附則第三条、第四条、第七条及び第九条第四項から第六項までの規定　会社法（平成十七年法律第八十六号）の施行の日 suppl-4189-18/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1/par-1/item-3 the provisions deleting Article 1, paragraph (5), the provisions amending Article 5, paragraph (1), the provisions amending Article 6, paragraph (1), item (x), the provisions amending Article 8-3 (including its heading), the provisions amending Article 16, paragraph (1), the provisions amending Article 35-2, the provisions amending Article 53, paragraph (1), item (i), the provisions amending Article 81-4, item (x), the provisions amending Article 81-25, the provisions amending Article 81-26, the provisions amending Article 81-27, the provisions amending Article 83, the provisions amending Article 90-3, the provisions amending Article 92, paragraph (1), the provisions amending Article 97-2, the provisions amending Article 97-3, the provisions adding one Article following Article 97-2, the provisions amending Article 107 (limited to the part that amends "Appended Table IX" to "Appended Table IX (2)"), the provisions amending Appended Table III (2), the provisions amending Appended Table III (3), the provisions amending Appended Table III (4), the provisions amending Appended Table IV (2), the provisions amending Appended Table V (3), the provisions amending Appended Table V (7) (limited to the part that amends "in the case of the acquisition of own shares, etc." to "concerning amounts deemed to be dividends, etc." in that table, the part pertaining to Note 1 of the Remarks to that table, the part pertaining to Note 2 (2) (b) of the Remarks to that table, the part that amends "reduction of capital or contribution listed in" to "return of capital listed in" and "that reduction of capital or contribution or" to "that return of capital or that" in Note 2 (3) (c) of the Remarks to that table, the part pertaining to Note 2 (4) (c) of the Remarks to that table, and the part that amends "reduction of capital or contribution" to "return of capital" and the part that amends "withdrawal" to "withdrawal, change of organization" in Note 2 (8) of the Remarks to that table), the provisions amending Appended Table V (28) (excluding the part that deletes ", with respect to the specified subsidiary company shares prescribed in Article 37-14, paragraph (1) of that Act (hereinafter referred to as "specified subsidiary company shares" in this table) that were transferred by a share exchange, etc. prescribed in that paragraph (hereinafter referred to as "share exchange, etc." in this table), the specified subsidiary company shares" in Note 2 (2) of the Remarks to that table, and the part that deletes Note 2 (6) of the Remarks to that table, changes Note 2 (7) of the Remarks to that table to Note 2 (6), and deletes Notes 2 (8) through (10) of the Remarks to that table), the provisions amending Appended Table V (29) (limited to the part pertaining to Note 1 of the Remarks to that table, the part pertaining to Note 2 (2) (b) of the Remarks to that table, the part pertaining to Note 2 (3) of the Remarks to that table, the part pertaining to Note 2 (4) (c) of the Remarks to that table, the part that adds "or contributions" after "own shares" in Note 2 (4) (e) of the Remarks to that table, the part that adds the following to Note 2 (4) of the Remarks to that table, the part pertaining to Note 2 (6) of the Remarks to that table, and the part pertaining to Note 2 (8) of the Remarks to that table (excluding the part that deletes ", cancellation of shares" and the part that amends "retirement of a member" to "acquisition of own contributions, cancellation of contributions, return of contributions, retirement of a member")), the provisions amending Appended Table IX and the provisions adding one table following that table, and the provisions of Article 3, Article 4, Article 7, and Article 9, paragraphs (4) through (6) of the Supplementary Provisions: the date of enforcement of the Companies Act (Act No. 86 of 2005) machine translation, not official **四** 第四十条の八第一項の改正規定及び第四十条の九第二項第一号の改正規定　総合法律支援法（平成十六年法律第七十四号）附則第一条第二号に定める日 suppl-4189-18/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1/par-1/item-4 the provisions amending Article 40-8, paragraph (1) and the provisions amending Article 40-9, paragraph (2), item (i): the date prescribed in Article 1, item (ii) of the Supplementary Provisions of the Comprehensive Legal Support Act (Act No. 74 of 2004) machine translation, not official --- ## Cites - suppl-4189-18/art-1/par-1/item-1: 附則第九条第八項 → 所得税法施行規則 附則第九条第八項 (Supplementary Provisions, Article 9, paragraph (8)), suppl-4189-18/art-9/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-8 - suppl-4189-18/art-1/par-1/item-2: 附則第五条 → 所得税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-4189-18/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-5 - suppl-4189-18/art-1/par-1/item-2: 第六条 → 所得税法施行規則 附則第六条 (Supplementary Provisions, Article 6), suppl-4189-18/art-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-6 - suppl-4189-18/art-1/par-1/item-2: 第八条 → 所得税法施行規則 附則第八条 (Supplementary Provisions, Article 8), suppl-4189-18/art-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-8 - suppl-4189-18/art-1/par-1/item-2: 第九条第七項 → 所得税法施行規則 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-4189-18/art-9/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-7 - suppl-4189-18/art-1/par-1/item-2: 第九項 → 所得税法施行規則 附則第九条第九項 (Supplementary Provisions, Article 9, paragraph (9)), suppl-4189-18/art-9/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-9 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-9 - suppl-4189-18/art-1/par-1/item-3: 附則第三条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4189-18/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-3 - suppl-4189-18/art-1/par-1/item-3: 第四条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4189-18/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-4 - suppl-4189-18/art-1/par-1/item-3: 第七条 → 所得税法施行規則 附則第七条 (Supplementary Provisions, Article 7), suppl-4189-18/art-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-7 - suppl-4189-18/art-1/par-1/item-3: 第九条第四項から第六項まで → 所得税法施行規則 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4189-18/art-9/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-4 - suppl-4189-18/art-1/par-1/item-3: 第九条第四項から第六項まで → 所得税法施行規則 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4189-18/art-9/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-5 - suppl-4189-18/art-1/par-1/item-3: 第九条第四項から第六項まで → 所得税法施行規則 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-4189-18/art-9/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第三条第一項（非課税貯蓄申込書の特例が認められる預貯金等の範囲等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-3/par-1 --- ## 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-20261027T143811-094, 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-20261027T143811-094, 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