# 所得税法 / Income Tax Act — 附　則 (Supplementary Provisions)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3421-14. 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 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — 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: 附　則 (Supplementary Provisions) — address `suppl-3421-14`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3421-14
- e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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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## 附　則 昭和四二年五月三〇日法律第一四号
<sup>suppl-3421-14 · https://japanlaw.org/en/income-tax-act/suppl-3421-14</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-14/art-1 · https://japanlaw.org/en/income-tax-act/suppl-3421-14/art-1</sup>

**第一項**  この法律は、昭和四十二年六月一日から施行する。
<sup>suppl-3421-14/art-1/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3421-14/art-1/par-1</sup>
This Act comes into effect on June 1, 1967.
<sup>machine translation, not official</sup>

### 第七条（所得税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-14/art-7 · https://japanlaw.org/en/income-tax-act/suppl-3421-14/art-7</sup>

**第一項**  改正後の所得税法第百十九条の規定は、施行日以後に同条各号に掲げる期間の末日が到来する所得税の延滞税について適用し、施行日前に当該末日が到来している所得税の延滞税については、なお従前の例による。
<sup>suppl-3421-14/art-7/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3421-14/art-7/par-1</sup>
The provisions of Article 119 of the Income Tax Act as amended apply to tax on delinquency on income tax for which the last day of a period set forth in any of the items of that Article falls on or after the effective date, and the provisions then in force continue to govern tax on delinquency on income tax for which that last day has fallen before the effective date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3421-14/art-7/par-1: 所得税法第百十九条 → 所得税法 第百十九条 (Article 119), art-119 — https://japanlaw.org/en/income-tax-act/art-119

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-049, translated 2026-09-18
- This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05