# 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-4289-15/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-4289-15/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-4289-15/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4289-15/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-4289-15/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-1 **第一項** この省令は、平成二十八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-4289-15/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2016; provided, however, that the provisions set forth in the following items come into effect as of the date specified in each of those items: machine translation, not official **一** 第一条中所得税法施行規則第八条の三の改正規定、同令第十条第二項第一号の改正規定、同令第二十二条の改正規定、同令第二十三条第一号、第二十四条第一号、第二十五条第一号、第二十五条の二第一号、第二十七条第一号、第二十九条第一号、第三十一条第一号並びに第三十二条第二項第一号及び第四項第一号の改正規定、同令第三十四条第三項第一号の改正規定、同令第三十六条の四の改正規定、同令第三十九条の二第一項第一号の改正規定、同令第四十条の二の改正規定、同令第四十条の十四第一号の改正規定、同令第四十五条第一号の改正規定、同令第四十六条第一号の改正規定、同令第五十条第一号の改正規定、同令第五十一条第一号及び第五十二条第一号の改正規定、同令第五十二条の二の改正規定（同条第四項に係る部分を除く。）、同令第五十二条の三第一項第一号の改正規定、同条第三項第一号の改正規定、同令第五十五条第一号及び第六十六条第一号の改正規定、同令第六十六条の五第一号の改正規定、同令第七十六条の二第四項第一号及び第五項第一号の改正規定、同令第七十七条の四第三項の改正規定（「提供）」を「提供等）」に改める部分を除く。）、同令第七十八条第一号及び第七十九条第一号の改正規定、同令第九十三条第三項第一号の改正規定並びに同令第九十七条の四の改正規定（同条第二項に係る部分を除く。）並びに附則第三条、第六条、第十条及び第十三条の規定　平成二十九年一月一日 suppl-4289-15/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-1/par-1/item-1 the provisions amending Article 8-3 of the Regulation for Enforcement of the Income Tax Act in Article 1, the provisions amending Article 10, paragraph (2), item (i) of that Regulation, the provisions amending Article 22 of that Regulation, the provisions amending Article 23, item (i), Article 24, item (i), Article 25, item (i), Article 25-2, item (i), Article 27, item (i), Article 29, item (i), Article 31, item (i), and Article 32, paragraph (2), item (i) and paragraph (4), item (i) of that Regulation, the provisions amending Article 34, paragraph (3), item (i) of that Regulation, the provisions amending Article 36-4 of that Regulation, the provisions amending Article 39-2, paragraph (1), item (i) of that Regulation, the provisions amending Article 40-2 of that Regulation, the provisions amending Article 40-14, item (i) of that Regulation, the provisions amending Article 45, item (i) of that Regulation, the provisions amending Article 46, item (i) of that Regulation, the provisions amending Article 50, item (i) of that Regulation, the provisions amending Article 51, item (i) and Article 52, item (i) of that Regulation, the provisions amending Article 52-2 of that Regulation (excluding the part pertaining to paragraph (4) of that Article), the provisions amending Article 52-3, paragraph (1), item (i) of that Regulation, the provisions amending paragraph (3), item (i) of that Article, the provisions amending Article 55, item (i) and Article 66, item (i) of that Regulation, the provisions amending Article 66-5, item (i) of that Regulation, the provisions amending Article 76-2, paragraph (4), item (i) and paragraph (5), item (i) of that Regulation, the provisions amending Article 77-4, paragraph (3) of that Regulation (excluding the part replacing "Provision)" with "Provision, etc.)"), the provisions amending Article 78, item (i) and Article 79, item (i) of that Regulation, the provisions amending Article 93, paragraph (3), item (i) of that Regulation, the provisions amending Article 97-4 of that Regulation (excluding the part pertaining to paragraph (2) of that Article), and the provisions of Articles 3, 6, 10 and 13 of the Supplementary Provisions: January 1, 2017; machine translation, not official **二** 第一条中所得税法施行規則第四十七条第十八号の改正規定、同条第十九号の改正規定（「第二百六十二条第二項」を「第二百六十二条第三項」に改める部分に限る。）、同令第四十七条の二の改正規定、同令第七十三条の二の改正規定、同令第七十四条の二の改正規定、同令第七十四条の四の改正規定、同令第七十六条第一項の改正規定、同令第七十七条の五の改正規定及び同令第九十七条の四第二項の改正規定　平成三十年一月一日 suppl-4289-15/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-1/par-1/item-2 the provisions amending Article 47, item (xviii) of the Regulation for Enforcement of the Income Tax Act in Article 1, the provisions amending item (xix) of that Article (limited to the part replacing "Article 262, paragraph (2)" with "Article 262, paragraph (3)"), the provisions amending Article 47-2 of that Regulation, the provisions amending Article 73-2 of that Regulation, the provisions amending Article 74-2 of that Regulation, the provisions amending Article 74-4 of that Regulation, the provisions amending Article 76, paragraph (1) of that Regulation, the provisions amending Article 77-5 of that Regulation, and the provisions amending Article 97-4, paragraph (2) of that Regulation: January 1, 2018. machine translation, not official --- ## Cites - suppl-4289-15/art-1/par-1/item-1: 附則第三条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4289-15/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-3 - suppl-4289-15/art-1/par-1/item-1: 第六条 → 所得税法施行規則 附則第六条 (Supplementary Provisions, Article 6), suppl-4289-15/art-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6 - suppl-4289-15/art-1/par-1/item-1: 第十条 → 所得税法施行規則 附則第十条 (Supplementary Provisions, Article 10), suppl-4289-15/art-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-10 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-10 - suppl-4289-15/art-1/par-1/item-1: 第十三条 → 所得税法施行規則 附則第十三条 (Supplementary Provisions, Article 13), suppl-4289-15/art-13 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-13 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-13 --- ## 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-20261027T143811-115, 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-20261027T143811-115, 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