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

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- 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-3561-73`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3561-73
- 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 昭和五六年六月九日法律第七三号
<sup>suppl-3561-73 · https://japanlaw.org/en/income-tax-act/suppl-3561-73</sup>

### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3561-73/art-1 · https://japanlaw.org/en/income-tax-act/suppl-3561-73/art-1</sup>

**第一項**  この法律は、公布の日から施行する。ただし、第二条、第四条及び第六条並びに附則第十二条から第十四条まで及び第十六条から第三十二条までの規定は、昭和五十七年四月一日から施行する。
<sup>suppl-3561-73/art-1/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3561-73/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 2, 4, and 6, and the provisions of Articles 12 through 14 and Articles 16 through 32 of the Supplementary Provisions come into effect on April 1, 1982.
<sup>machine translation, not official</sup>

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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-20260918T180319-068, 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