# 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-5061-26. 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-5061-26` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-5061-26 - 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. --- ## 附　則 令和六年五月一七日法律第二六号 suppl-5061-26 · https://japanlaw.org/en/income-tax-act/suppl-5061-26 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5061-26/art-1 · https://japanlaw.org/en/income-tax-act/suppl-5061-26/art-1 **第一項** この法律は、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。 suppl-5061-26/art-1/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5061-26/art-1/par-1 This Act comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第一条中雇用保険法附則第十三条第一項の改正規定、同条第二項の改正規定（「から第五号まで」を「及び第五号」に改める部分に限る。）、同法附則第十四条及び第十四条の二を削る改正規定、同法附則第十四条の三第一項の改正規定、同条第二項の改正規定（「第六十六条第六項」を「第六十六条第五項」に改める部分を除く。）、同条を同法附則第十四条とする改正規定、同法附則第十四条の四を削る改正規定並びに同法附則第十五条の改正規定、第三条中労働保険の保険料の徴収等に関する法律附則第十条の改正規定（「（育児休業給付に係る国庫の負担額を除く。）」を削る部分に限る。）、同法附則第十条の二及び第十一条の改正規定並びに同法附則第十一条の二を削る改正規定並びに第五条並びに附則第六条、第二十四条第一項、第二十五条、第二十六条第一項、第二十七条第二項及び第三十四条の規定　公布の日又は令和六年四月一日のいずれか遅い日 suppl-5061-26/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act/suppl-5061-26/art-1/par-1/item-1 the provisions in Article 1 amending Article 13, paragraph (1) of the Supplementary Provisions of the Employment Insurance Act, amending paragraph (2) of that Article (limited to the part replacing "through item (v)" with "and item (v)"), deleting Articles 14 and 14-2 of the Supplementary Provisions of that Act, amending Article 14-3, paragraph (1) of the Supplementary Provisions of that Act, amending paragraph (2) of that Article (excluding the part replacing "Article 66, paragraph (6)" with "Article 66, paragraph (5)"), renumbering that Article as Article 14 of the Supplementary Provisions of that Act, deleting Article 14-4 of the Supplementary Provisions of that Act, and amending Article 15 of the Supplementary Provisions of that Act, the provisions in Article 3 amending Article 10 of the Supplementary Provisions of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (limited to the part deleting "(excluding the amount of the national treasury's contribution for childcare leave benefits)"), amending Articles 10-2 and 11 of the Supplementary Provisions of that Act, and deleting Article 11-2 of the Supplementary Provisions of that Act, and the provisions of Article 5 and of Article 6, Article 24, paragraph (1), Article 25, Article 26, paragraph (1), Article 27, paragraph (2), and Article 34 of the Supplementary Provisions: the date of promulgation or April 1, 2024, whichever is later; machine translation, not official **二** 略 suppl-5061-26/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act/suppl-5061-26/art-1/par-1/item-2 Omitted machine translation, not official **三** 第二条の規定（次号に掲げる改正規定を除く。）、第四条の規定並びに第六条中特別会計に関する法律第百一条第二項、第百五条及び第百二十三条の七第二項の改正規定、同法附則第二十条の二第一項の改正規定（「第一項第四号」を「第一項第五号」に、「第一項第三号から第五号まで」を「第一項第四号から第六号まで」に改める部分に限る。）並びに同条第二項の改正規定（「令和四年度」を「令和五年度」に改める部分、「第六項を」を「第五項を」に改める部分及び「第六十六条第六項」を「第六十六条第五項」に改める部分を除く。）並びに附則第十七条第一項、第三十条、第三十二条及び第三十三条の規定　令和七年十月一日 suppl-5061-26/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act/suppl-5061-26/art-1/par-1/item-3 the provisions of Article 2 (excluding the amending provisions set forth in the following item), the provisions of Article 4, and the provisions in Article 6 amending Article 101, paragraph (2), Article 105, and Article 123-7, paragraph (2) of the Act on Special Accounts, amending Article 20-2, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "paragraph (1), item (iv)" with "paragraph (1), item (v)" and "paragraph (1), items (iii) through (v)" with "paragraph (1), items (iv) through (vi)"), and amending paragraph (2) of that Article (excluding the part replacing "fiscal 2022" with "fiscal 2023", the part replacing "paragraph (6)" with "paragraph (5)", and the part replacing "Article 66, paragraph (6)" with "Article 66, paragraph (5)"), and the provisions of Article 17, paragraph (1), Article 30, Article 32, and Article 33 of the Supplementary Provisions: October 1, 2025; machine translation, not official ### 第三十四条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5061-26/art-34 · https://japanlaw.org/en/income-tax-act/suppl-5061-26/art-34 **第一項** この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-5061-26/art-34/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5061-26/art-34/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-5061-26/art-1/par-1/item-1: 第三十四条 → 所得税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-5061-26/art-34 — https://japanlaw.org/en/income-tax-act/suppl-5061-26/art-34 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-5061-26/art-1/par-1/item-1 --- ## 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-20260918T180319-135, 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