# 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-5079-18/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-5079-18/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5079-18/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-5079-18/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1</sup>

**第一項**  この省令は、令和七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-5079-18/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2025; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第一条第二項の改正規定、第四十七条の改正規定（同条第三項第十五号に係る部分及び同項第二十四号を同項第二十五号とし、同項第二十三号の次に一号を加える部分を除く。）、第四十七条の二第七項の改正規定、同項第二号及び同条第八項の改正規定、同条第九項の改正規定、同条第十項の改正規定、第四十八条第二項の改正規定、第七十三条第一項第五号の改正規定（「又は第五項」を「から第六項まで」に改める部分に限る。）、第七十四条の五の改正規定、同条を第七十四条の七とし、第七十四条の四の次に二条を加える改正規定、第七十六条の二第四項の改正規定、第七十七条の四第一項第五号の改正規定（「又は第五項」を「から第六項まで」に改める部分に限る。）、第九十三条第一項の改正規定、別表第六（一）の改正規定並びに別表第六（三）の表の備考２（４）の改正規定並びに附則第三条、第四条第三項、第六条第二項及び第三項、第七条、第十条第二項、第五項及び第七項並びに第十一条の規定　令和七年十二月一日
  <sup>suppl-5079-18/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1/item-1</sup>
  the provisions amending Article 1, paragraph (2), the provisions amending Article 47 (excluding the part relating to paragraph (3), item (xv) of that Article and the part changing item (xxiv) of that paragraph to item (xxv) of that paragraph and adding one item after item (xxiii) of that paragraph), the provisions amending Article 47-2, paragraph (7), the provisions amending item (ii) of that paragraph and paragraph (8) of that Article, the provisions amending paragraph (9) of that Article, the provisions amending paragraph (10) of that Article, the provisions amending Article 48, paragraph (2), the provisions amending Article 73, paragraph (1), item (v) (limited to the part replacing "or paragraph (5)" with "through paragraph (6)"), the provisions amending Article 74-5, the provisions changing that Article to Article 74-7 and adding two Articles after Article 74-4, the provisions amending Article 76-2, paragraph (4), the provisions amending Article 77-4, paragraph (1), item (v) (limited to the part replacing "or paragraph (5)" with "through paragraph (6)"), the provisions amending Article 93, paragraph (1), the provisions amending Appended Table VI (1), and the provisions amending Note 2 (4) of the Remarks to the table of Appended Table VI (3), as well as the provisions of Article 3, Article 4, paragraph (3), Article 6, paragraphs (2) and (3), Article 7, Article 10, paragraphs (2), (5) and (7) and Article 11 of the Supplementary Provisions: December 1, 2025;
  <sup>machine translation, not official</sup>

  **二**  第一条第一項の改正規定、第四十七条第三項の改正規定（同項第二十四号を同項第二十五号とし、同項第二十三号の次に一号を加える部分に限る。）、第四十八条第一項第四号の改正規定、第七十三条第一項第三号及び第四号の改正規定、同項第五号の改正規定（「又は第五項」を「から第六項まで」に改める部分を除く。）、第七十三条の二第二項第二号の改正規定、第七十四条第一項の改正規定、第七十七条の改正規定、第七十七条の四第一項第三号の改正規定、同項第四号の改正規定、同項第五号の改正規定（「又は第五項」を「から第六項まで」に改める部分を除く。）、第九十四条の改正規定、第九十四条の二第一項第七号の改正規定、別表第五（二十三）の表の備考２（６）（イ）及び（ロ）の改正規定、別表第六（二）の改正規定並びに別表第六（三）の改正規定（同表の備考２（４）に係る部分を除く。）並びに附則第四条第一項及び第二項、第五条、第六条第一項、第八条、第九条並びに第十条第三項及び第四項の規定　令和八年一月一日
  <sup>suppl-5079-18/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1/item-2</sup>
  the provisions amending Article 1, paragraph (1), the provisions amending Article 47, paragraph (3) (limited to the part changing item (xxiv) of that paragraph to item (xxv) of that paragraph and adding one item after item (xxiii) of that paragraph), the provisions amending Article 48, paragraph (1), item (iv), the provisions amending Article 73, paragraph (1), items (iii) and (iv), the provisions amending item (v) of that paragraph (excluding the part replacing "or paragraph (5)" with "through paragraph (6)"), the provisions amending Article 73-2, paragraph (2), item (ii), the provisions amending Article 74, paragraph (1), the provisions amending Article 77, the provisions amending Article 77-4, paragraph (1), item (iii), the provisions amending item (iv) of that paragraph, the provisions amending item (v) of that paragraph (excluding the part replacing "or paragraph (5)" with "through paragraph (6)"), the provisions amending Article 94, the provisions amending Article 94-2, paragraph (1), item (vii), the provisions amending (a) and (b) of Note 2 (6) of the Remarks to the table of Appended Table V (23), the provisions amending Appended Table VI (2), and the provisions amending Appended Table VI (3) (excluding the part relating to Note 2 (4) of that table), as well as the provisions of Article 4, paragraphs (1) and (2), Article 5, Article 6, paragraph (1), Article 8, Article 9 and Article 10, paragraphs (3) and (4) of the Supplementary Provisions: January 1, 2026;
  <sup>machine translation, not official</sup>

  **三**  第九十条の二第一項第二号ニの改正規定　令和八年四月一日
  <sup>suppl-5079-18/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1/item-3</sup>
  the provisions amending Article 90-2, paragraph (1), item (ii), (d): April 1, 2026;
  <sup>machine translation, not official</sup>

  **四**  第四十七条の二第十四項の改正規定、同項を同条第十五項とし、同条第十三項の次に一項を加える改正規定、第四十七条の三の改正規定、第四十七条の四の改正規定及び第六十八条の改正規定　令和九年一月一日
  <sup>suppl-5079-18/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1/item-4</sup>
  the provisions amending Article 47-2, paragraph (14), the provisions changing that paragraph to paragraph (15) of that Article and adding one paragraph after paragraph (13) of that Article, the provisions amending Article 47-3, the provisions amending Article 47-4, and the provisions amending Article 68: January 1, 2027;
  <sup>machine translation, not official</sup>

  **五**  第四十七条の二第十三項第八号の改正規定及び別表第三（五）の表の備考５の改正規定　医療法等の一部を改正する法律（令和七年法律第　号）附則第一条第五号に掲げる規定の施行の日
  <sup>suppl-5079-18/art-1/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1/item-5</sup>
  the provisions amending Article 47-2, paragraph (13), item (viii) and the provisions amending Note 5 of the Remarks to the table of Appended Table III (5): the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. __ of 2025).
  <sup>machine translation, not official</sup>

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## Cites
- suppl-5079-18/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-5079-18/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-3
- suppl-5079-18/art-1/par-1/item-1: 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-5079-18/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-3
- suppl-5079-18/art-1/par-1/item-1: 第六条第二項 → 所得税法施行規則 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5079-18/art-6/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6/par-2
- suppl-5079-18/art-1/par-1/item-1: 第三項 → 所得税法施行規則 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-5079-18/art-6/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-6/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6/par-3
- suppl-5079-18/art-1/par-1/item-1: 第七条 → 所得税法施行規則 附則第七条 (Supplementary Provisions, Article 7), suppl-5079-18/art-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-7
- suppl-5079-18/art-1/par-1/item-1: 第十条第二項 → 所得税法施行規則 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-5079-18/art-10/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-2
- suppl-5079-18/art-1/par-1/item-1: 第五項 → 所得税法施行規則 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-5079-18/art-10/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-5 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-5
- suppl-5079-18/art-1/par-1/item-1: 第七項 → 所得税法施行規則 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-5079-18/art-10/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-7 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-7
- suppl-5079-18/art-1/par-1/item-2: 附則第四条第一項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-5079-18/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-1
- suppl-5079-18/art-1/par-1/item-2: 第二項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-5079-18/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-2
- suppl-5079-18/art-1/par-1/item-2: 第五条 → 所得税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-5079-18/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-5 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-5
- suppl-5079-18/art-1/par-1/item-2: 第六条第一項 → 所得税法施行規則 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-5079-18/art-6/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6/par-1
- suppl-5079-18/art-1/par-1/item-2: 第八条 → 所得税法施行規則 附則第八条 (Supplementary Provisions, Article 8), suppl-5079-18/art-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-8 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-8
- suppl-5079-18/art-1/par-1/item-2: 第九条 → 所得税法施行規則 附則第九条 (Supplementary Provisions, Article 9), suppl-5079-18/art-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-9 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-9
- suppl-5079-18/art-1/par-1/item-2: 第十条第三項 → 所得税法施行規則 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5079-18/art-10/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-3
- suppl-5079-18/art-1/par-1/item-2: 第四項 → 所得税法施行規則 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-5079-18/art-10/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-4

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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-20261027T143811-126, 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