# 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-3481-16. 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-3481-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3481-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/suppl-3481-16 - 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. --- ## 附　則 昭和四八年四月二一日法律第一六号 suppl-3481-16 · https://japanlaw.org/en/income-tax-act/suppl-3481-16 · https://japanlaw.org/l/340AC0000000033/suppl-3481-16 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3481-16/art-1 · https://japanlaw.org/en/income-tax-act/suppl-3481-16/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-3481-16/art-1 **第一項** この法律は、公布の日から施行する。 suppl-3481-16/art-1/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3481-16/art-1/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3481-16/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第二十三条（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 caption: machine translation, not official suppl-3481-16/art-23 · https://japanlaw.org/en/income-tax-act/suppl-3481-16/art-23 · https://japanlaw.org/l/340AC0000000033/suppl-3481-16/art-23 **第一項** 前条の規定による改正後の所得税法第二百二十五条第一項第八号の規定（同号に規定する手数料に係る部分に限る。）は、施行日以後に支払うべき当該手数料について適用する。 suppl-3481-16/art-23/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3481-16/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3481-16/art-23/par-1 The provisions of Article 225, paragraph (1), item (viii) of the Income Tax Act as amended by the provisions of the preceding Article (limited to the part concerning the fees prescribed in that item) apply to such fees payable on or after the effective date. machine translation, not official --- ## Cites - suppl-3481-16/art-23/par-1: 所得税法第二百二十五条第一項第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8 --- ## 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-20260918T180319-061, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05