# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第一条 (Supplementary Provisions, Article 1)

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- 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-5069-14/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-5069-14/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5069-14/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5069-14/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1</sup>

**第一項**  この省令は、令和六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-5069-14/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the date specified in each of those items:
<sup>machine translation, not official</sup>

  **一**  第四十六条の改正規定、第四十七条第三項の改正規定、第四十八条第一項第四号の改正規定、第九十三条第一項の改正規定、第九十四条の二第一項の改正規定、第百条第一項の改正規定、別表第六（一）の改正規定（同表の備考２（１７）（チ）及び（リ）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五条、第六条、第八条及び第十条の規定　令和六年六月一日
  <sup>suppl-5069-14/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-1</sup>
  the provisions amending Article 46, the provisions amending Article 47, paragraph (3), the provisions amending Article 48, paragraph (1), item (iv), the provisions amending Article 93, paragraph (1), the provisions amending Article 94-2, paragraph (1), the provisions amending Article 100, paragraph (1), the provisions amending Appended Table VI (1) (excluding the part pertaining to Note 2 (17) (h) and (i) of that table) and the provisions amending Appended Table VI (3), and the provisions of Articles 5, 6, 8 and 10 of the Supplementary Provisions: June 1, 2024;
  <sup>machine translation, not official</sup>

  **二**  第七条第二項の改正規定　令和六年十二月二日
  <sup>suppl-5069-14/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-2</sup>
  the provisions amending Article 7, paragraph (2): December 2, 2024;
  <sup>machine translation, not official</sup>

  **三**  第百四条（見出しを含む。）の改正規定　令和八年九月一日
  <sup>suppl-5069-14/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-3</sup>
  the provisions amending Article 104 (including its heading): September 1, 2026;
  <sup>machine translation, not official</sup>

  **四**  第十六条第二項第一号の改正規定、第十六条の二第一項第一号の改正規定、第九十六条第一項第七号ハの改正規定及び別表第七（一）の表の備考２（９）ヘ（ｉｉｉ）の改正規定並びに附則第七条並びに第九条第二項及び第四項の規定　公益信託に関する法律（令和六年法律第　号）の施行の日
  <sup>suppl-5069-14/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-4</sup>
  the provisions amending Article 16, paragraph (2), item (i), the provisions amending Article 16-2, paragraph (1), item (i), the provisions amending Article 96, paragraph (1), item (vii), (c), and the provisions amending Note 2 (9) (f) (iii) of the table in Appended Table VII (1), and the provisions of Article 7 and Article 9, paragraphs (2) and (4) of the Supplementary Provisions: the date of enforcement of the Act on Public Interest Trusts (Act No. __ of 2024);
  <sup>machine translation, not official</sup>

  **五**  第七十七条の四第七項の改正規定　情報通信技術の活用による行政手続等に係る関係者の利便性の向上並びに行政運営の簡素化及び効率化を図るための行政手続等における情報通信の技術の利用に関する法律等の一部を改正する法律（令和元年法律第十六号）附則第一条第十号に掲げる規定の施行の日
  <sup>suppl-5069-14/art-1/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-5</sup>
  the provisions amending Article 77-4, paragraph (7): the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions of the Act Partially Amending the Act on Use of Information and Communications Technology in Administrative Procedures, etc., and Other Acts to Improve Convenience for Persons Concerned in Administrative Procedures, etc. and to Simplify and Streamline Administrative Operations through the Use of Information and Communications Technology (Act No. 16 of 2019).
  <sup>machine translation, not official</sup>

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## Cites
- suppl-5069-14/art-1/par-1/item-1: 附則第五条 → 所得税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-5069-14/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-5 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-5
- suppl-5069-14/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-5069-14/art-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-6 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-6
- suppl-5069-14/art-1/par-1/item-1: 第八条 → 所得税法施行規則 附則第八条 (Supplementary Provisions, Article 8), suppl-5069-14/art-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-8 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-8
- suppl-5069-14/art-1/par-1/item-4: 附則第七条 → 所得税法施行規則 附則第七条 (Supplementary Provisions, Article 7), suppl-5069-14/art-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-7
- suppl-5069-14/art-1/par-1/item-4: 第九条第二項 → 所得税法施行規則 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-5069-14/art-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-2
- suppl-5069-14/art-1/par-1/item-4: 第四項 → 所得税法施行規則 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-5069-14/art-9/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-4

## Cited by

1 provision cites this one. No official source publishes this direction.

- 所得税法施行規則 附則第九条第二項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-2

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## 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-20261027T143811-125, 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-20261027T143811-125, 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