# 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-4229-12/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-4229-12/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-4229-12/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4229-12/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-4229-12/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1 **第一項** この省令は、平成二十二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-4229-12/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2010; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items. machine translation, not official **一** 第八十三条第二項第五号の改正規定　平成二十二年六月一日 suppl-4229-12/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-1 The provisions amending Article 83, paragraph (2), item (v): June 1, 2010; machine translation, not official **二** 第一条第一項の改正規定、第七十三条第一項の改正規定、第七十四条第一項第三号の改正規定、第七十七条の三第一項の改正規定、第九十条の五第二号の改正規定（「規定する市場デリバティブ取引」の下に「若しくは外国市場デリバティブ取引」を加える部分に限る。）、第九十三条の改正規定（同条第一項第八号中「生命保険料の金額、個人年金保険料」を「新生命保険料の金額、旧生命保険料の金額、介護医療保険料の金額、新個人年金保険料の金額、旧個人年金保険料」に改める部分を除く。）、第九十四条の二第一項の改正規定、別表第五（三十一）の表の改正規定（「商品取引員等」を「商品先物取引業者」に改める部分を除く。）、同表の備考１の改正規定（「市場デリバティブ取引」という。）」の次に「若しくは外国市場デリバティブ取引（以下この表において「外国市場デリバティブ取引」という。）」を加える部分、「若しくは店頭デリバティブ取引」を「若しくは外国市場デリバティブ取引若しくは店頭デリバティブ取引」に改める部分及び「、店頭デリバティブ取引」を「、外国市場デリバティブ取引、店頭デリバティブ取引」に改め、「（以下この表において「金融商品取引所」という。）」を削る部分に限る。）、同表の備考３の改正規定、同表の備考４の改正規定、別表第六（一）の改正規定（同表の備考２（１３）に係る部分を除く。）及び別表第六（三）の改正規定並びに附則第三条第四項、第六項及び第八項並びに第四条の規定（所得税法施行規則の一部を改正する省令（平成十八年財務省令第十八号）附則第五条中「第九十三条第一項第八号」を「第九十三条第一項第九号」に改める部分に限る。）　平成二十三年一月一日 suppl-4229-12/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-2 The provisions amending Article 1, paragraph (1), the provisions amending Article 73, paragraph (1), the provisions amending Article 74, paragraph (1), item (iii), the provisions amending Article 77-3, paragraph (1), the provisions amending Article 90-5, item (ii) (limited to the portion adding "or foreign market derivatives transactions" after "market derivatives transaction prescribed in"), the provisions amending Article 93 (excluding the portion in paragraph (1), item (viii) of that Article replacing "amount of life insurance premiums, individual annuity insurance premiums" with "amount of new life insurance premiums, amount of old life insurance premiums, amount of nursing care and medical insurance premiums, amount of new individual annuity insurance premiums, old individual annuity insurance premiums"), the provisions amending Article 94-2, paragraph (1), the provisions amending the table of Appended Table V (31) (excluding the portion replacing "commodity exchange members, etc." with "commodity futures traders"), the provisions amending Note 1 of that table (limited to the portion adding "or foreign market derivatives transactions (hereinafter in this table referred to as 'foreign market derivatives transactions')" after "'market derivatives transaction'.)", the portion replacing "or over-the-counter derivatives transactions" with "or foreign market derivatives transactions or over-the-counter derivatives transactions", and the portion replacing ", over-the-counter derivatives transactions" with ", foreign market derivatives transactions, over-the-counter derivatives transactions" and deleting "(hereinafter in this table referred to as 'financial instruments exchange')"), the provisions amending Note 3 of that table, the provisions amending Note 4 of that table, the provisions amending Appended Table VI (1) (excluding the portion pertaining to Note 2 (13) of that table) and the provisions amending Appended Table VI (3), and the provisions of Article 3, paragraphs (4), (6) and (8) and Article 4 of the Supplementary Provisions (limited to the portion replacing "Article 93, paragraph (1), item (viii)" with "Article 93, paragraph (1), item (ix)" in Article 5 of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 18 of 2006)): January 1, 2011; machine translation, not official **三** 第四十条の五（見出しを含む。）の改正規定、第四十条の六（見出しを含む。）の改正規定、第四十七条の二の改正規定、第七十五条の改正規定、第七十六条の改正規定、第九十三条第一項第八号の改正規定（同号を同項第九号とする部分を除く。）及び別表第六（一）の改正規定（同表の備考２（１３）に係る部分に限る。）並びに附則第三条第七項並びに第四条の規定（所得税法施行規則の一部を改正する省令（平成十八年財務省令第十八号）附則第五条中「第九十三条第一項第八号」を「第九十三条第一項第九号」に改める部分を除く。）　平成二十四年一月一日 suppl-4229-12/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-3 The provisions amending Article 40-5 (including its heading), the provisions amending Article 40-6 (including its heading), the provisions amending Article 47-2, the provisions amending Article 75, the provisions amending Article 76, the provisions amending Article 93, paragraph (1), item (viii) (excluding the portion redesignating that item as item (ix) of that paragraph) and the provisions amending Appended Table VI (1) (limited to the portion pertaining to Note 2 (13) of that table), and the provisions of Article 3, paragraph (7) and Article 4 of the Supplementary Provisions (excluding the portion replacing "Article 93, paragraph (1), item (viii)" with "Article 93, paragraph (1), item (ix)" in Article 5 of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 18 of 2006)): January 1, 2012; machine translation, not official **三の二** 別表第三（四）の改正規定（同表の備考２５に係る部分に限る。）及び附則第三条第一項の規定　平成二十六年一月一日 suppl-4229-12/art-1/par-1/item-3-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-3-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-3-2 The provisions amending Appended Table III (4) (limited to the portion pertaining to Note 25 of that table) and the provisions of Article 3, paragraph (1) of the Supplementary Provisions: January 1, 2014; machine translation, not official **四** 第八十一条の三十六第四項から第九項までの改正規定、第九十条の五の改正規定（同条第二号中「規定する市場デリバティブ取引」の下に「若しくは外国市場デリバティブ取引」を加える部分を除く。）、別表第五（三十一）の表の改正規定（「商品取引員等」を「商品先物取引業者」に改める部分に限る。）、同表の備考１の改正規定（「第９０条の５第１項」を「第９０条の５」に改める部分、「市場デリバティブ取引」という。）」の次に「若しくは外国市場デリバティブ取引（以下この表において「外国市場デリバティブ取引」という。）」を加える部分、「若しくは店頭デリバティブ取引」を「若しくは外国市場デリバティブ取引若しくは店頭デリバティブ取引」に改める部分及び「、店頭デリバティブ取引」を「、外国市場デリバティブ取引、店頭デリバティブ取引」に改め、「（以下この表において「金融商品取引所」という。）」を削る部分を除く。）及び同表の備考２の改正規定並びに附則第三条第五項の規定　商品取引所法及び商品投資に係る事業の規制に関する法律の一部を改正する法律（平成二十一年法律第七十四号）の施行の日 suppl-4229-12/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-4 The provisions amending Article 81-36, paragraphs (4) through (9), the provisions amending Article 90-5 (excluding the portion adding "or foreign market derivatives transactions" after "market derivatives transaction prescribed in" in item (ii) of that Article), the provisions amending the table of Appended Table V (31) (limited to the portion replacing "commodity exchange members, etc." with "commodity futures traders"), the provisions amending Note 1 of that table (excluding the portion replacing "Article 90-5, paragraph (1)" with "Article 90-5", the portion adding "or foreign market derivatives transactions (hereinafter in this table referred to as 'foreign market derivatives transactions')" after "'market derivatives transaction'.)", the portion replacing "or over-the-counter derivatives transactions" with "or foreign market derivatives transactions or over-the-counter derivatives transactions", and the portion replacing ", over-the-counter derivatives transactions" with ", foreign market derivatives transactions, over-the-counter derivatives transactions" and deleting "(hereinafter in this table referred to as 'financial instruments exchange')") and the provisions amending Note 2 of that table, and the provisions of Article 3, paragraph (5) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Commodity Exchange Act and the Act on Regulation of Commodity Investment (Act No. 74 of 2009). machine translation, not official --- ## Cites - suppl-4229-12/art-1/par-1/item-2: 附則第三条第四項 → 所得税法施行規則 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-4229-12/art-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-4 - suppl-4229-12/art-1/par-1/item-2: 第六項 → 所得税法施行規則 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4229-12/art-3/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-6 - suppl-4229-12/art-1/par-1/item-2: 第八項 → 所得税法施行規則 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-4229-12/art-3/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-8 - suppl-4229-12/art-1/par-1/item-3: 附則第三条第七項 → 所得税法施行規則 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-4229-12/art-3/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-7 - suppl-4229-12/art-1/par-1/item-3-2: 附則第三条第一項 → 所得税法施行規則 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4229-12/art-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-1 - suppl-4229-12/art-1/par-1/item-4: 附則第三条第五項 → 所得税法施行規則 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4229-12/art-3/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-5 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第三条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-1 - 所得税法施行規則 附則第三条第四項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-4 - 所得税法施行規則 附則第三条第五項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-5 - 所得税法施行規則 附則第三条第六項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-6 - 所得税法施行規則 附則第三条第七項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-7 --- ## 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-20261027T143811-100, 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-20261027T143811-100, 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