# 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-4219-17/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-4219-17/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-4219-17/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4219-17/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-4219-17/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-1 **第一項** この省令は、平成二十一年四月一日から施行する。ただし、目次の改正規定、第二編第一章第三節第一款の款名の改正規定、第二十二条の改正規定、第六十条の改正規定、第九十条の五の改正規定（「第八十一条の三十二第一項」を「第八十一条の三十六第一項」に改める部分を除く。）、別表第五（二十八）の表の改正規定（「平成　　年分　株式等の譲渡の対価の支払調書」を「平成　　年分　株式等の譲渡の対価等の支払調書」に、「支払を受ける者」を「支払又は交付を受ける者」に、「銘柄」を「銘柄又は名称」に、「支払金額」を「支払金額又は交付金額」に、「支払確定年月日」を「支払又は交付確定年月日」に改める部分を除く。）、同表の備考２に次のように加える改正規定及び別表第五（三十一）の改正規定並びに附則第四条、第五条及び第七条第三項の規定は、平成二十二年一月一日から施行する。 suppl-4219-17/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2009; provided, however, that the provisions amending the table of contents, the provisions amending the title of Part II, Chapter I, Section 3, Subsection 1, the provisions amending Article 22, the provisions amending Article 60, the provisions amending Article 90-5 (excluding the portion amending "Article 81-32, paragraph (1)" to "Article 81-36, paragraph (1)"), the provisions amending the table of Appended Table V (28) (excluding the portions amending "Heisei __ Payment Report on Consideration for Transfer of Shares, etc." to "Heisei __ Payment Report on Consideration, etc. for Transfer of Shares, etc.", "person receiving payment" to "person receiving payment or delivery", "issue" to "issue or name", "amount paid" to "amount paid or amount delivered", and "date of finalization of payment" to "date of finalization of payment or delivery"), the provisions adding the following to Note 2 of that table, and the provisions amending Appended Table V (31), and the provisions of Articles 4 and 5 and Article 7, paragraph (3) of the Supplementary Provisions, come into effect as of January 1, 2010. machine translation, not official --- ## Cites - suppl-4219-17/art-1/par-1: 附則第四条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4219-17/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-4 - suppl-4219-17/art-1/par-1: 第五条 → 所得税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-4219-17/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-5 - suppl-4219-17/art-1/par-1: 第七条第三項 → 所得税法施行規則 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4219-17/art-7/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第七条第三項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-3 --- ## 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-20261027T143811-099, 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