# 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-4299-16/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-4299-16/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-4299-16/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4299-16/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-4299-16/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4299-16/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-1</sup>

**第一項**  この省令は、平成二十九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。
<sup>suppl-4299-16/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4299-16/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2017; provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items:
<sup>machine translation, not official</sup>

  **一**  別表第五（二十八）の表の備考２（２）の改正規定　平成二十九年十月一日
  <sup>suppl-4299-16/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4299-16/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-1/par-1/item-1</sup>
  the provisions amending Note 2 (2) of the table in Appended Table V (28): October 1, 2017;
  <sup>machine translation, not official</sup>

  **二**  第一条第一項の改正規定、第四十七条の二の改正規定、第四十七条の三の改正規定、第四十七条の四の改正規定（同条第一項第四号イに係る部分を除く。）、第七十三条第一項の改正規定、第七十四条第一項の改正規定、第七十四条の三（見出しを含む。）の改正規定、第七十四条の四（見出しを含む。）の改正規定、第七十六条の二の改正規定、第七十七条の四第一項の改正規定、第九十三条第一項の改正規定、第九十四条の二第一項第七号の改正規定、別表第六（一）の改正規定及び別表第六（三）の改正規定並びに次条の規定　平成三十年一月一日
  <sup>suppl-4299-16/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4299-16/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-1/par-1/item-2</sup>
  the provisions amending Article 1, paragraph (1), the provisions amending Article 47-2, the provisions amending Article 47-3, the provisions amending Article 47-4 (excluding the part pertaining to paragraph (1), item (iv), (a) of that Article), the provisions amending Article 73, paragraph (1), the provisions amending Article 74, paragraph (1), the provisions amending Article 74-3 (including the heading), the provisions amending Article 74-4 (including the heading), the provisions amending Article 76-2, the provisions amending Article 77-4, paragraph (1), the provisions amending Article 93, paragraph (1), the provisions amending Article 94-2, paragraph (1), item (vii), the provisions amending Appended Table VI (1) and the provisions amending Appended Table VI (3), and the provisions of the following Article: January 1, 2018.
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-4299-16/art-1/par-1/item-2: 次条 → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4299-16/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4299-16/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/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-20261027T143811-116, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-117, 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