# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4189-64`
- 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-4189-64
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4189-64
- 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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## 附　則 平成一八年九月二九日財務省令第六四号
<sup>suppl-4189-64 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-64 · https://japanlaw.org/l/340M50000040011/suppl-4189-64</sup>

**第一項**  この省令は、公布の日から施行する。
<sup>suppl-4189-64/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-64/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-64/par-1</sup>
This Ministerial Order comes into effect as of the date of promulgation.
<sup>machine translation, not official</sup>

**第二項**  改正後の所得税法施行規則第四十条の三（医療費の範囲）の規定は、平成十八年分以後の所得税について適用し、平成十七年分以前の所得税については、なお従前の例による。
<sup>suppl-4189-64/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-64/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4189-64/par-2</sup>
The provisions of Article 40-3 (Scope of Medical Expenses) of the amended Regulation for Enforcement of the Income Tax Act apply to income tax for 2006 and subsequent years, and the provisions then in force continue to govern income tax for 2005 and earlier years.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4189-64/par-2: 所得税法施行規則第四十条の三 → 所得税法施行規則 第四十条の三 (Article 40-3), art-40-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-3 · https://japanlaw.org/l/340M50000040011/art-40-3

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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-20261027T143811-095, 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