# 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-4239-85/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-4239-85/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-4239-85/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4239-85/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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4239-85/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-85/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-1</sup>

**第一項**  この省令は、公布の日から施行する。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-4239-85/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-85/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-1/par-1</sup>
This Ministerial Order comes into effect as of the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第三十三条に一項を加える改正規定及び次条の規定　平成二十四年四月一日
  <sup>suppl-4239-85/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-85/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-1/par-1/item-1</sup>
  The provisions adding one paragraph to Article 33 and the provisions of the following Article: April 1, 2012
  <sup>machine translation, not official</sup>

  **二**  目次の改正規定、第五十三条第一項第一号の改正規定、第六十三条の改正規定、第百一条の改正規定、第百二条の改正規定、第百三条を削り、第百四条を第百三条とする改正規定、第百五条第二項第三号の改正規定、同条を第百四条とする改正規定及び第百六条を第百五条とする改正規定　平成二十六年一月一日
  <sup>suppl-4239-85/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-85/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-1/par-1/item-2</sup>
  The provisions amending the table of contents, the provisions amending Article 53, paragraph (1), item (i), the provisions amending Article 63, the provisions amending Article 101, the provisions amending Article 102, the provisions deleting Article 103 and redesignating Article 104 as Article 103, the provisions amending Article 105, paragraph (2), item (iii), the provisions redesignating that Article as Article 104, and the provisions redesignating Article 106 as Article 105: January 1, 2014
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-4239-85/art-1/par-1/item-1: 次条 → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4239-85/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-85/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-85/art-2

---

## 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-20261027T143811-101, 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