# 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-5039-15/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-5039-15/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-5039-15/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5039-15/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-5039-15/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15/art-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-1 **第一項** この省令は、令和三年四月一日から施行する。ただし、第十八条の三第一項第一号の改正規定、第四十七条第三項の改正規定、第四十七条の四の次に一条を加える改正規定、第四十九条第一項第三号の改正規定、第七十七条第一項の改正規定、第九十四条第一項第五号の改正規定、第九十七条の四の改正規定及び別表第六（二）の改正規定（同表の備考２（８）に係る部分を除く。）並びに附則第四条第三項の規定は、令和四年一月一日から施行する。 suppl-5039-15/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2021; provided, however, that the provisions amending Article 18-3, paragraph (1), item (i), the provisions amending Article 47, paragraph (3), the provisions adding one Article after Article 47-4, the provisions amending Article 49, paragraph (1), item (iii), the provisions amending Article 77, paragraph (1), the provisions amending Article 94, paragraph (1), item (v), the provisions amending Article 97-4, and the provisions amending Appended Table VI (2) (excluding the part relating to Note 2 (8) of that table), as well as the provisions of Article 4, paragraph (3) of the Supplementary Provisions, come into effect as of January 1, 2022. machine translation, not official --- ## Cites - suppl-5039-15/art-1/par-1: 附則第四条第三項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-5039-15/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/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-20261027T143811-123, 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