# 所得税法施行令 / Order for Enforcement of the Income Tax Act — as amended, not yet in force

This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text. 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.

- 昭和四十年政令第九十六号 · CabinetOrder
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Text: the text as amended with effect from 2027-07-22 (On the day Act No. 64 of 2026 (金融商品取引法及び資金決済に関する法律の一部を改正する法律) comes into force. The exact day is not fixed yet.), standing until 2027-12-31 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270722_508CO0000000093)
- URL (this text's page): https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text
- The text in force: https://japanlaw.org/ja/income-tax-act-enforcement-order

This law's whole text runs past 200 KB as Markdown, so its twin here is its table of
contents. Each page of the law below has a twin of its own, at that page's path under /md,
with the same rules: the Japanese and the English of every provision, the source of each
English line, and every provision's address and URL. Only the Japanese as published by the
government has legal effect.

One provision as Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/art-1

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## 本則 (the main text)

- 制定文（一） — Enacting Statement 1 — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/enact-1 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text#enact-1
- 第一編　総則 — Part I General Provisions
  <sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
  - 第一章　通則 — Chapter I Common Provisions · art-1 to art-15 · 221 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-1 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-1/from-art-1
    <sup>heading: machine translation, not official</sup>
    - 第一条 — Article 1 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-1/from-art-1
    - 第一条の二 — Article 1-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-1/from-art-1-2
    - 第二条から第五条まで — Articles 2 to 5 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-1/from-art-2
    - 第六条から第九条まで — Articles 6 to 9 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-1/from-art-6
    - 第十条から第十一条の二まで — Articles 10 to 11-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-1/from-art-10
    - 第十一条の三から第十五条まで — Articles 11-3 to 15 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-1/from-art-11-3
  - 第一章の二　法人課税信託の受託者等に関する通則 — Chapter I-2 Common Provisions on Trustees, etc. of Trusts Subject to Corporate Taxation · art-16 · 6 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-1-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-1-2
    <sup>heading: machine translation, not official</sup>
  - 第二章　課税所得の範囲 — Chapter II Scope of Taxable Income · art-17 to art-51-5 · 309 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-2/from-art-17
    <sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
    - 第十七条から第十九条まで — Articles 17 to 19 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-2/from-art-17
    - 第二十条から第二十四条まで — Articles 20 to 24 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-2/from-art-20
    - 第二十五条から第三十一条まで — Articles 25 to 31 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-2/from-art-25
    - 第三十一条の二から第三十三条まで — Articles 31-2 to 33 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-2/from-art-31-2
    - 第三十四条から第三十七条まで — Articles 34 to 37 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-2/from-art-34
    - 第三十八条から第四十一条の二まで — Articles 38 to 41-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-2/from-art-38
    - 第四十一条の三から第四十二条まで — Articles 41-3 to 42 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-2/from-art-41-3
    - 第四十三条から第四十四条まで — Articles 43 to 44 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-2/from-art-43
    - 第四十五条から第四十九条まで — Articles 45 to 49 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-2/from-art-45
    - 第五十条から第五十一条の五まで — Articles 50 to 51-5 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-2/from-art-50
  - 第三章　所得の帰属に関する通則 — Chapter III General Rules on Attribution of Income · art-52 · 12 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-3 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-3
    <sup>heading: machine translation, not official</sup>
  - 第四章　納税地 — Chapter IV Place for Tax Payment · art-53 to art-57 · 29 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-4 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-1/ch-4
    <sup>heading: machine translation, not official</sup>
- 第二編　居住者の納税義務 — Part II Tax Liability of Residents
  <sup>heading: machine translation, not official</sup>
  - 第一章　課税標準の計算 — Chapter I Calculation of Tax Base
    <sup>heading: machine translation, not official</sup>
    - 第一節　各種所得の金額の計算 — Section 1 Calculation of Income in Each Class · art-58 to art-82-4 · 394 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58
      <sup>heading: machine translation, not official</sup>
      - 第五十八条から第六十条まで — Articles 58 to 60 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58
      - 第六十一条 — Article 61 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61
      - 第六十二条から第六十八条まで — Articles 62 to 68 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-62
      - 第六十九条から第六十九条の二まで — Articles 69 to 69-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-69
      - 第七十条から第七十一条まで — Articles 70 to 71 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-70
      - 第七十一条の二 — Article 71-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-71-2
      - 第七十二条 — Article 72 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72
      - 第七十三条 — Article 73 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-73
      - 第七十四条から第七十八条まで — Articles 74 to 78 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74
      - 第七十八条の二から第七十九条まで — Articles 78-2 to 79 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-78-2
      - 第八十条から第八十二条の二まで — Articles 80 to 82-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-80
      - 第八十二条の三から第八十二条の四まで — Articles 82-3 to 82-4 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-82-3
    - 第二節　所得金額の計算の通則 — Section 2 General Rules on Calculation of Amount of Income · art-83 to art-85 · 38 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-2
      <sup>heading: machine translation, not official</sup>
    - 第三節　収入金額の計算 — Section 3 Calculation of Amount of Revenue · art-86 to art-95 · 54 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-3 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86
      <sup>heading: machine translation, not official</sup>
      - 第八十六条から第九十条まで — Articles 86 to 90 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-86
      - 第九十一条から第九十五条まで — Articles 91 to 95 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91
    - 第四節　必要経費等の計算 — Section 4 Calculation of Necessary Expenses, etc. · art-96 to art-167-5 · 593 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96
      <sup>heading: machine translation, not official</sup>
      - 第九十六条から第九十八条の二まで — Articles 96 to 98-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-96
      - 第九十九条から第百二条まで — Articles 99 to 102 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-99
      - 第百三条から第百九条まで — Articles 103 to 109 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-103
      - 第百十条から第百十二条まで — Articles 110 to 112 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110
      - 第百十三条から第百十三条の二まで — Articles 113 to 113-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113
      - 第百十四条から第百十九条まで — Articles 114 to 119 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-114
      - 第百十九条の二から第百二十条まで — Articles 119-2 to 120 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-119-2
      - 第百二十条の二 — Article 120-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2
      - 第百二十条の三から第百二十二条まで — Articles 120-3 to 122 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-3
      - 第百二十三条から第百二十六条まで — Articles 123 to 126 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123
      - 第百二十七条から第百二十九条まで — Articles 127 to 129 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-127
      - 第百三十条から第百三十一条まで — Articles 130 to 131 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-130
      - 第百三十二条から第百三十三条まで — Articles 132 to 133 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132
      - 第百三十四条から第百三十七条まで — Articles 134 to 137 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134
      - 第百三十八条から第百四十四条まで — Articles 138 to 144 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-138
      - 第百四十五条から第百五十五条まで — Articles 145 to 155 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-145
      - 第百五十六条から第百五十七条まで — Articles 156 to 157 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-156
      - 第百五十八条から第百六十七条の二まで — Articles 158 to 167-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-158
      - 第百六十七条の三から第百六十七条の五まで — Articles 167-3 to 167-5 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-167-3
    - 第四節の二　外貨建取引の換算 — Section 4-2 Conversion of Transactions in a Foreign Currency · art-167-6 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-4-2
      <sup>heading: machine translation, not official</sup>
    - 第五節　資産の譲渡に関する総収入金額並びに必要経費及び取得費の計算の特例 — Section 5 Special Provisions on Calculating Gross Revenue, Necessary Expenses, and Acquisition Costs Related to Transfers of Assets · art-167-7 to art-178 · 147 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-5 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7
      <sup>heading: machine translation, not official</sup>
      - 第百六十七条の七から第百六十九条まで — Articles 167-7 to 169 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-167-7
      - 第百六十九条の二 — Article 169-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-169-2
      - 第百七十条 — Article 170 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170
      - 第百七十条の二から第百七十三条まで — Articles 170-2 to 173 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-170-2
      - 第百七十四条から第百七十八条まで — Articles 174 to 178 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-5/from-art-174
    - 第六節　その他の収入金額及び必要経費の計算の特例等 — Section 6 Special Provisions on Calculating Other Revenue and Necessary Expenses, etc. · art-179 to art-187-to-191 · 225 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179
      <sup>heading: machine translation, not official</sup>
      - 第百七十九条から第百八十二条の二まで — Articles 179 to 182-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-179
      - 第百八十三条 — Article 183 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-183
      - 第百八十四条 — Article 184 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184
      - 第百八十五条 — Article 185 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-185
      - 第百八十六条から第百九十一条まで — Articles 186 to 191 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-186
    - 第七節　収入及び費用の帰属の時期の特例 — Section 7 Special Provisions on the Timing of Attribution of Revenue and Expenses · art-192 to art-197 · 43 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-7 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192
      <sup>heading: machine translation, not official</sup>
      - 第百九十二条から第百九十三条まで — Articles 192 to 193 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-192
      - 第百九十四条から第百九十七条まで — Articles 194 to 197 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-7/from-art-194
    - 第七節の二　リース取引 — Section 7-2 Lease Transactions · art-197-2 · 6 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-7-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-7-2
      <sup>heading: machine translation, not official</sup>
    - 第七節の三　信託に係る所得の金額の計算 — Section 7-3 Calculation of Amounts of Income Pertaining to Trusts · art-197-3 · 21 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-7-3 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-7-3
      <sup>heading: machine translation, not official</sup>
    - 第八節　損益通算及び損失の繰越控除 — Section 8 Aggregation of Profits and Losses and Deduction for Carryover of Losses · art-198 to art-204-2 · 53 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-8 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198
      <sup>heading: machine translation, not official</sup>
      - 第百九十八条から第二百一条まで — Articles 198 to 201 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-198
      - 第二百二条から第二百四条の二まで — Articles 202 to 204-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202
  - 第二章　所得控除 — Chapter II Deductions from Income · art-205 to art-220 · 156 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-2/from-art-205
    <sup>heading: machine translation, not official</sup>
    - 第二百五条から第二百八条の二まで — Articles 205 to 208-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-2/from-art-205
    - 第二百八条の三から第二百十条まで — Articles 208-3 to 210 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-2/from-art-208-3
    - 第二百十条の二から第二百十六条まで — Articles 210-2 to 216 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-2/from-art-210-2
    - 第二百十七条から第二百二十条まで — Articles 217 to 220 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-2/from-art-217
  - 第三章　税額控除 — Chapter III Tax Credits · art-220-2 to art-226-2 · 203 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-220-2
    <sup>heading: machine translation, not official</sup>
    - 第二百二十条の二から第二百二十一条の三まで — Articles 220-2 to 221-3 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-220-2
    - 第二百二十一条の四 — Article 221-4 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-221-4
    - 第二百二十一条の五から第二百二十二条まで — Articles 221-5 to 222 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-221-5
    - 第二百二十二条の二 — Article 222-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-222-2
    - 第二百二十三条から第二百二十五条の三まで — Articles 223 to 225-3 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-223
    - 第二百二十五条の四から第二百二十五条の十三まで — Articles 225-4 to 225-13 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-225-4
    - 第二百二十五条の十四から第二百二十六条の二まで — Articles 225-14 to 226-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-3/from-art-225-14
  - 第四章　税額の計算の特例 — Chapter IV Special Provisions on Calculating Amounts of Taxes · art-227-to-257 to art-258 · 24 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-4 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-4
    <sup>heading: machine translation, not official</sup>
  - 第五章　申告、納付及び還付 — Chapter V Filing of Returns, Payment, and Refunds · art-259 to art-273 · 169 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-5 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-5/from-art-259
    <sup>heading: machine translation, not official</sup>
    - 第二百五十九条から第二百六十一条まで — Articles 259 to 261 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-5/from-art-259
    - 第二百六十二条 — Article 262 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-5/from-art-262
    - 第二百六十二条の二から第二百六十六条まで — Articles 262-2 to 266 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-5/from-art-262-2
    - 第二百六十六条の二 — Article 266-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-5/from-art-266-2
    - 第二百六十六条の三 — Article 266-3 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-5/from-art-266-3
    - 第二百六十七条から第二百六十九条まで — Articles 267 to 269 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-5/from-art-267
    - 第二百七十条から第二百七十三条まで — Articles 270 to 273 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-5/from-art-270
  - 第六章　修正申告の特例 — Chapter VI Special Provisions on Amended Returns · art-273-2 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-6 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-6
    <sup>heading: machine translation, not official</sup>
  - 第七章　更正の請求の特例 — Chapter VII Special Provisions on Requests for Reassessment · art-274 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-7 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-7
    <sup>heading: machine translation, not official</sup>
  - 第八章　更正及び決定 — Chapter VIII Reassessments and Determinations · art-275 to art-278 · 29 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-8 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-2/ch-8
    <sup>heading: machine translation, not official</sup>
- 第三編　非居住者及び法人の納税義務 — Part III Tax Liability of Nonresidents and Corporations
  <sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
  - 第一章　国内源泉所得 — Chapter I Domestic Source Income · art-279 to art-291-2 · 127 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-1 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-1/from-art-279
    <sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
    - 第二百七十九条から第二百八十条まで — Articles 279 to 280 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-1/from-art-279
    - 第二百八十一条 — Article 281 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-1/from-art-281
    - 第二百八十一条の二から第二百九十一条の二まで — Articles 281-2 to 291-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-1/from-art-281-2
  - 第二章　非居住者の納税義務 — Chapter II Tax Liability of Nonresidents · art-292 to art-297 · 132 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292
    <sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
    - 第二百九十二条から第二百九十二条の二まで — Articles 292 to 292-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292
    - 第二百九十二条の三 — Article 292-3 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-3
    - 第二百九十二条の四から第二百九十二条の七まで — Articles 292-4 to 292-7 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-4
    - 第二百九十二条の八から第二百九十二条の十一まで — Articles 292-8 to 292-11 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-8
    - 第二百九十二条の十二から第二百九十七条まで — Articles 292-12 to 297 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-2/from-art-292-12
  - 第三章　法人の納税義務 — Chapter III Tax Liability of Corporations · art-298 to art-306-2 · 85 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-3 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-3/from-art-298
    <sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
    - 第二百九十八条から第二百九十九条まで — Articles 298 to 299 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-3/from-art-298
    - 第三百条 — Article 300 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-3/from-art-300
    - 第三百一条から第三百六条まで — Articles 301 to 306 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-3/from-art-301
    - 第三百六条の二 — Article 306-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-3/ch-3/from-art-306-2
- 第四編　源泉徴収 — Part IV Withholding
  <sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
  - 第一章　給与所得に係る源泉徴収 — Chapter I Withholding on Salary Income · art-307 to art-319-2 · 78 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-1 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-1/from-art-307
    <sup>heading: machine translation, not official</sup>
    - 第三百七条から第三百十七条まで — Articles 307 to 317 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-1/from-art-307
    - 第三百十八条から第三百十九条の二まで — Articles 318 to 319-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-1/from-art-318
  - 第一章の二　退職所得に係る源泉徴収 — Chapter I-2 Withholding on Retirement Income · art-319-3 to art-319-4 · 14 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-1-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-1-2
    <sup>heading: machine translation, not official</sup>
  - 第二章　公的年金等に係る源泉徴収 — Chapter II Withholding on Public Pensions or Retirement Packages · art-319-5 to art-319-12 · 44 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-2/from-art-319-5
    <sup>heading: machine translation, not official</sup>
    - 第三百十九条の五から第三百十九条の六まで — Articles 319-5 to 319-6 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-2/from-art-319-5
    - 第三百十九条の七から第三百十九条の十二まで — Articles 319-7 to 319-12 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-2/from-art-319-7
  - 第三章　報酬、料金等に係る源泉徴収 — Chapter III Withholding on Remuneration, Fees, etc. · art-320 to art-327 · 57 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-3 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-3/from-art-320
    <sup>heading: machine translation, not official</sup>
    - 第三百二十条から第三百二十四条まで — Articles 320 to 324 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-3/from-art-320
    - 第三百二十五条から第三百二十七条まで — Articles 325 to 327 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-3/from-art-325
  - 第四章　非居住者又は法人の所得に係る源泉徴収 — Chapter IV Withholding on the Income of Nonresidents or Corporations · art-328 to art-334 · 45 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-4 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-4
    <sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
  - 第五章　源泉徴収に係る所得税の徴収 — Chapter V Collection of Withheld Income Taxes · art-334-2 · 7 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-5 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-4/ch-5
    <sup>heading: machine translation, not official</sup>
- 第五編　雑則 — Part V Miscellaneous Provisions · art-335 to art-356 · 245 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-5 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-5/from-art-335
  <sup>heading: machine translation, not official</sup>
  - 第三百三十五条 — Article 335 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-5/from-art-335
  - 第三百三十六条 — Article 336 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-5/from-art-336
  - 第三百三十七条から第三百三十八条まで — Articles 337 to 338 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-5/from-art-337
  - 第三百三十九条 — Article 339 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-5/from-art-339
  - 第三百四十条から第三百四十三条まで — Articles 340 to 343 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-5/from-art-340
  - 第三百四十四条から第三百四十五条まで — Articles 344 to 345 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-5/from-art-344
  - 第三百四十六条から第三百四十八条まで — Articles 346 to 348 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-5/from-art-346
  - 第三百四十九条から第三百五十条の二まで — Articles 349 to 350-2 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-5/from-art-349
  - 第三百五十条の三 — Article 350-3 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-5/from-art-350-3
  - 第三百五十条の四から第三百五十条の八まで — Articles 350-4 to 350-8 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-5/from-art-350-4
  - 第三百五十条の九から第三百五十二条の三まで — Articles 350-9 to 352-3 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-5/from-art-350-9
  - 第三百五十二条の四から第三百五十六条まで — Articles 352-4 to 356 · page: https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/pt-5/from-art-352-4

## 附則・別表・様式 (supplementary provisions, appended tables and forms)

This text's page draws only the 附則 and 別表 the amendment changes; each one's twin below is the whole of it.

- 附　則 · 43 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3402-96
- 附　則 昭和四〇年五月三一日政令第一七九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3402-179
- 附　則 昭和四〇年九月三〇日政令第三二一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3402-321
- 附　則 昭和四一年一月一三日政令第二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3412-2
- 附　則 昭和四一年三月三一日政令第七三号 · 30 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3412-73
- 附　則 昭和四一年四月二二日政令第一二八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3412-128
- 附　則 昭和四一年七月一九日政令第二五九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3412-259
- 附　則 昭和四一年一二月二四日政令第三八八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3412-388
- 附　則 昭和四二年四月一四日政令第六二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3422-62
- 附　則 昭和四二年五月三一日政令第一〇五号 · 33 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3422-105
- 附　則 昭和四二年八月三一日政令第二七〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3422-270
- 附　則 昭和四三年四月二〇日政令第九五号 · 16 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3432-95
- 附　則 昭和四三年一〇月一日政令第二九七号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3432-297
- 附　則 昭和四四年四月八日政令第八四号 · 28 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3442-84
- 附　則 昭和四四年八月一八日政令第二二三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3442-223
- 附　則 昭和四四年一一月二〇日政令第二七三号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3442-273
- 附　則 昭和四四年一二月二七日政令第三二〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3442-320
- 附　則 昭和四五年四月一日政令第四四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3452-44
- 附　則 昭和四五年四月一日政令第四八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3452-48
- 附　則 昭和四五年四月一日政令第五一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3452-51
- 附　則 昭和四五年四月三〇日政令第一〇五号 · 24 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3452-105
- 附　則 昭和四五年六月二九日政令第二〇〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3452-200
- 附　則 昭和四五年七月九日政令第二一八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3452-218
- 附　則 昭和四五年九月一一日政令第二六〇号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3452-260
- 附　則 昭和四五年一〇月九日政令第三〇〇号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3452-300
- 附　則 昭和四六年三月三一日政令第七〇号 · 21 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3462-70
- 附　則 昭和四六年六月一一日政令第一八三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3462-183
- 附　則 昭和四六年七月二日政令第二三九号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3462-239
- 附　則 昭和四六年一一月一八日政令第三四二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3462-342
- 附　則 昭和四七年三月三一日政令第四七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3472-47
- 附　則 昭和四七年六月一九日政令第二二七号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3472-227
- 附　則 昭和四七年九月一日政令第三二六号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3472-326
- 附　則 昭和四七年九月二六日政令第三四〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3472-340
- 附　則 昭和四七年一一月六日政令第三九四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3472-394
- 附　則 昭和四八年一月二二日政令第二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3482-2
- 附　則 昭和四八年四月七日政令第五三号 · 29 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3482-53
- 附　則 昭和四八年四月二一日政令第九四号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3482-94
- 附　則 昭和四八年六月二九日政令第一七三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3482-173
- 附　則 昭和四八年八月三〇日政令第二四五号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3482-245
- 附　則 昭和四八年一〇月三〇日政令第三三〇号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3482-330
- 附　則 昭和四九年二月二八日政令第四二号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3492-42
- 附　則 昭和四九年三月三〇日政令第七五号 · 35 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3492-75
- 附　則 昭和四九年一〇月二八日政令第三五七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3492-357
- 附　則 昭和四九年一〇月二八日政令第三五八号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3492-358
- 附　則 昭和五〇年一月九日政令第二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3502-2
- 附　則 昭和五〇年三月三一日政令第五七号 · 32 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3502-57
- 附　則 昭和五〇年六月二一日政令第一八七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3502-187
- 附　則 昭和五〇年八月五日政令第二五〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3502-250
- 附　則 昭和五〇年九月一九日政令第二七三号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3502-273
- 附　則 昭和五〇年一〇月二四日政令第三〇六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3502-306
- 附　則 昭和五〇年一二月二七日政令第三八一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3502-381
- 附　則 昭和五一年三月三一日政令第五二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3512-52
- 附　則 昭和五一年一〇月二一日政令第二七六号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3512-276
- 附　則 昭和五二年四月一日政令第六四号 · 13 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3522-64
- 附　則 昭和五二年九月二〇日政令第二六九号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3522-269
- 附　則 昭和五三年三月一〇日政令第三一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3532-31
- 附　則 昭和五三年三月三一日政令第七七号 · 12 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3532-77
- 附　則 昭和五三年七月一一日政令第二八六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3532-286
- 附　則 昭和五三年九月一二日政令第三二七号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3532-327
- 附　則 昭和五三年九月三〇日政令第三四三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3532-343
- 附　則 昭和五四年三月三一日政令第六九号 · 13 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3542-69
- 附　則 昭和五四年一一月三〇日政令第二八四号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3542-284
- 附　則 昭和五五年三月三一日政令第四〇号 · 19 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3552-40
- 附　則 昭和五五年九月二九日政令第二四二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3552-242
- 附　則 昭和五五年九月二九日政令第二四五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3552-245
- 附　則 昭和五五年九月三〇日政令第二五〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3552-250
- 附　則 昭和五五年一一月一一日政令第二九三号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3552-293
- 附　則 昭和五五年一一月二九日政令第三一三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3552-313
- 附　則 昭和五六年三月三一日政令第七一号 · 22 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3562-71
- 附　則 昭和五六年四月二四日政令第一四四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3562-144
- 附　則 昭和五六年一〇月二七日政令第三一〇号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3562-310
- 附　則 昭和五六年一一月五日政令第三一四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3562-314
- 附　則 昭和五六年一二月七日政令第三三三号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3562-333
- 附　則 昭和五七年三月三一日政令第七〇号 · 13 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3572-70
- 附　則 昭和五七年九月一四日政令第二四五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3572-245
- 附　則 昭和五七年九月二五日政令第二六三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3572-263
- 附　則 昭和五八年三月三一日政令第五九号 · 14 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3582-59
- 附　則 昭和五八年七月一五日政令第一六三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3582-163
- 附　則 昭和五八年一〇月二八日政令第二二三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3582-223
- 附　則 昭和五八年一一月一七日政令第二三二号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3582-232
- 附　則 昭和五九年三月一七日政令第三五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3592-35
- 附　則 昭和五九年三月三一日政令第五七号 · 33 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3592-57
- 附　則 昭和五九年八月七日政令第二五三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3592-253
- 附　則 昭和五九年一一月二四日政令第三二八号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3592-328
- 附　則 昭和五九年一二月一一日政令第三四二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3592-342
- 附　則 昭和六〇年三月五日政令第二四号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3602-24
- 附　則 昭和六〇年三月一五日政令第三一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3602-31
- 附　則 昭和六〇年三月三〇日政令第五九号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3602-59
- 附　則 昭和六〇年五月一七日政令第一二四号 · 38 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3602-124
- 附　則 昭和六〇年七月三日政令第二一六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3602-216
- 附　則 昭和六〇年一一月一九日政令第三〇一号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3602-301
- 附　則 昭和六一年三月二八日政令第五二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3612-52
- 附　則 昭和六一年三月三一日政令第七九号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3612-79
- 附　則 昭和六一年六月一〇日政令第二〇八号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3612-208
- 附　則 昭和六一年六月一七日政令第二一八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3612-218
- 附　則 昭和六一年七月二二日政令第二六三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3612-263
- 附　則 昭和六一年一〇月二八日政令第三三三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3612-333
- 附　則 昭和六一年一一月二六日政令第三五三号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3612-353
- 附　則 昭和六二年三月二〇日政令第五四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3622-54
- 附　則 昭和六二年六月三〇日政令第二四三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3622-243
- 附　則 昭和六二年八月五日政令第二七七号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3622-277
- 附　則 昭和六二年九月二九日政令第三二九号 · 21 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3622-329
- 附　則 昭和六二年一〇月二七日政令第三五六号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3622-356
- 附　則 昭和六二年一一月四日政令第三七〇号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3622-370
- 附　則 昭和六二年一二月一日政令第三八七号 · 49 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3622-387
- 附　則 昭和六三年三月三一日政令第七一号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3632-71
- 附　則 昭和六三年四月八日政令第八九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3632-89
- 附　則 昭和六三年八月九日政令第二四二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3632-242
- 附　則 昭和六三年九月二四日政令第二七七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3632-277
- 附　則 昭和六三年一二月三〇日政令第三六二号 · 30 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-3632-362
- 附　則 平成元年三月三一日政令第九二号 · 13 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4012-92
- 附　則 平成元年六月二八日政令第一九六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4012-196
- 附　則 平成元年七月七日政令第二一七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4012-217
- 附　則 平成元年八月一日政令第二三九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4012-239
- 附　則 平成元年九月二二日政令第二七二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4012-272
- 附　則 平成元年九月二九日政令第二八九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4012-289
- 附　則 平成元年一一月一五日政令第三〇三号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4012-303
- 附　則 平成二年三月二六日政令第四六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4022-46
- 附　則 平成二年三月三〇日政令第八五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4022-85
- 附　則 平成二年三月三一日政令第九二号 · 10 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4022-92
- 附　則 平成二年一〇月五日政令第三〇五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4022-305
- 附　則 平成三年一月二五日政令第六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4032-6
- 附　則 平成三年三月三〇日政令第八六号 · 17 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4032-86
- 附　則 平成三年七月三一日政令第二五一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4032-251
- 附　則 平成三年一一月二七日政令第三五二号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4032-352
- 附　則 平成四年三月三一日政令第八四号 · 11 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4042-84
- 附　則 平成四年四月一日政令第一〇二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4042-102
- 附　則 平成四年六月三〇日政令第二三六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4042-236
- 附　則 平成四年九月二八日政令第三一四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4042-314
- 附　則 平成四年一一月五日政令第三五二号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4042-352
- 附　則 平成五年二月一七日政令第二一号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4052-21
- 附　則 平成五年三月三日政令第二九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4052-29
- 附　則 平成五年三月三日政令第三一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4052-31
- 附　則 平成五年三月三一日政令第八五号 · 19 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4052-85
- 附　則 平成五年六月二三日政令第二〇八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4052-208
- 附　則 平成五年一二月二二日政令第三九八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4052-398
- 附　則 平成六年三月二四日政令第六五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4062-65
- 附　則 平成六年三月三一日政令第一〇八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4062-108
- 附　則 平成六年八月一七日政令第二六六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4062-266
- 附　則 平成六年一二月二日政令第三八三号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4062-383
- 附　則 平成六年一二月二六日政令第四一一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4062-411
- 附　則 平成七年二月一七日政令第二六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4072-26
- 附　則 平成七年三月三一日政令第一五九号 · 8 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4072-159
- 附　則 平成七年五月八日政令第一九三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4072-193
- 附　則 平成七年六月三〇日政令第二七八号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4072-278
- 附　則 平成七年九月八日政令第三二四号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4072-324
- 附　則 平成七年一〇月一八日政令第三五九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4072-359
- 附　則 平成七年一二月二二日政令第四二六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4072-426
- 附　則 平成八年三月二五日政令第四二号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4082-42
- 附　則 平成八年三月三一日政令第八四号 · 18 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4082-84
- 附　則 平成八年五月三一日政令第一六九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4082-169
- 附　則 平成八年八月一二日政令第二四二号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4082-242
- 附　則 平成八年八月三〇日政令第二五五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4082-255
- 附　則 平成九年二月一九日政令第一七号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4092-17
- 附　則 平成九年三月二八日政令第八四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4092-84
- 附　則 平成九年三月三一日政令第一〇三号 · 13 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4092-103
- 附　則 平成九年三月三一日政令第一一〇号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4092-110
- 附　則 平成九年九月五日政令第二七七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4092-277
- 附　則 平成九年九月二五日政令第二九一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4092-291
- 附　則 平成九年一二月一〇日政令第三五五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4092-355
- 附　則 平成一〇年一月八日政令第三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4102-3
- 附　則 平成一〇年三月一八日政令第四四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4102-44
- 附　則 平成一〇年三月三一日政令第一〇四号 · 57 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4102-104
- 附　則 平成一〇年三月三一日政令第一〇八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4102-108
- 附　則 平成一〇年三月三一日政令第一一五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4102-115
- 附　則 平成一〇年五月二七日政令第一八四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4102-184
- 附　則 平成一〇年八月二一日政令第二八〇号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4102-280
- 附　則 平成一〇年九月一七日政令第三〇八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4102-308
- 附　則 平成一〇年一一月二〇日政令第三六八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4102-368
- 附　則 平成一〇年一一月二〇日政令第三六九号 · 14 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4102-369
- 附　則 平成一〇年一一月二六日政令第三七二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4102-372
- 附　則 平成一〇年一二月二八日政令第四二一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4102-421
- 附　則 平成一一年一月二九日政令第一六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4112-16
- 附　則 平成一一年三月三一日政令第一一八号 · 18 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4112-118
- 附　則 平成一一年三月三一日政令第一二二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4112-122
- 附　則 平成一一年六月一一日政令第一七三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4112-173
- 附　則 平成一一年六月二三日政令第二〇四号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4112-204
- 附　則 平成一一年九月二〇日政令第二七六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4112-276
- 附　則 平成一二年二月一六日政令第三七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4122-37
- 附　則 平成一二年三月三一日政令第一四四号 · 13 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4122-144
- 附　則 平成一二年四月一九日政令第二〇三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4122-203
- 附　則 平成一二年六月七日政令第三〇七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4122-307
- 附　則 平成一二年六月七日政令第三二六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4122-326
- 附　則 平成一二年六月七日政令第三三四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4122-334
- 附　則 平成一二年六月二三日政令第三五二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4122-352
- 附　則 平成一二年一一月一七日政令第四八二号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4122-482
- 附　則 平成一二年一一月一七日政令第四八三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4122-483
- 附　則 平成一三年一月四日政令第一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4132-1
- 附　則 平成一三年三月三〇日政令第一三六号 · 17 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4132-136
- 附　則 平成一三年六月六日政令第一九四号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4132-194
- 附　則 平成一三年八月一五日政令第二七四号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4132-274
- 附　則 平成一三年一〇月一九日政令第三三三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4132-333
- 附　則 平成一三年一〇月三一日政令第三三九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4132-339
- 附　則 平成一三年一一月三〇日政令第三七五号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4132-375
- 附　則 平成一四年一月一七日政令第四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4142-4
- 附　則 平成一四年三月三一日政令第一〇三号 · 34 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4142-103
- 附　則 平成一四年六月五日政令第一九七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4142-197
- 附　則 平成一四年八月一日政令第二七一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4142-271
- 附　則 平成一四年一〇月二日政令第三〇七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4142-307
- 附　則 平成一四年一二月六日政令第三六三号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4142-363
- 附　則 平成一四年一二月一八日政令第三八五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4142-385
- 附　則 平成一五年三月二四日政令第六四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4152-64
- 附　則 平成一五年三月三一日政令第一三〇号 · 29 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4152-130
- 附　則 平成一五年一二月三日政令第四七六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4152-476
- 附　則 平成一六年三月三一日政令第一〇〇号 · 24 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4162-100
- 附　則 平成一六年八月一三日政令第二五五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4162-255
- 附　則 平成一六年一〇月二〇日政令第三一八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4162-318
- 附　則 平成一六年一一月四日政令第三四二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4162-342
- 附　則 平成一七年二月一八日政令第二四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4172-24
- 附　則 平成一七年三月九日政令第三七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4172-37
- 附　則 平成一七年三月三一日政令第九八号 · 18 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4172-98
- 附　則 平成一七年七月二一日政令第二四九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4172-249
- 附　則 平成一七年七月二七日政令第二五五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4172-255
- 附　則 平成一七年九月三〇日政令第三〇九号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4172-309
- 附　則 平成一八年三月三一日政令第一二四号 · 80 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4182-124
- 附　則 平成一八年七月一四日政令第二三五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4182-235
- 附　則 平成一九年三月三〇日政令第八二号 · 87 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4192-82
- 附　則 平成一九年八月三日政令第二三三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4192-233
- 附　則 平成一九年八月三日政令第二三五号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4192-235
- 附　則 平成一九年八月八日政令第二五二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4192-252
- 附　則 平成一九年九月二〇日政令第二九二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4192-292
- 附　則 平成一九年一二月一二日政令第三六三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4192-363
- 附　則 平成一九年一二月一四日政令第三六九号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4192-369
- 附　則 平成一九年一二月二七日政令第三九二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4192-392
- 附　則 平成二〇年四月三〇日政令第一五五号 · 39 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4202-155
- 附　則 平成二〇年五月二日政令第一七〇号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4202-170
- 附　則 平成二〇年五月二日政令第一七一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4202-171
- 附　則 平成二〇年六月一八日政令第一九七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4202-197
- 附　則 平成二〇年七月四日政令第二一九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4202-219
- 附　則 平成二〇年一二月五日政令第三六九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4202-369
- 附　則 平成二一年三月三一日政令第一〇四号 · 38 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4212-104
- 附　則 平成二二年三月三一日政令第五〇号 · 26 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4222-50
- 附　則 平成二二年一〇月二〇日政令第二一四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4222-214
- 附　則 平成二三年五月二七日政令第一五一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4232-151
- 附　則 平成二三年六月一〇日政令第一六六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4232-166
- 附　則 平成二三年六月二二日政令第一七三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4232-173
- 附　則 平成二三年六月二四日政令第一八一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4232-181
- 附　則 平成二三年六月三〇日政令第一九五号 · 21 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4232-195
- 附　則 平成二三年一一月一六日政令第三三九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4232-339
- 附　則 平成二三年一一月二八日政令第三五八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4232-358
- 附　則 平成二三年一二月二日政令第三七八号 · 16 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4232-378
- 附　則 平成二三年一二月一四日政令第三八九号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4232-389
- 附　則 平成二三年一二月二六日政令第四二一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4232-421
- 附　則 平成二四年三月三一日政令第一〇〇号 · 10 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4242-100
- 附　則 平成二四年七月二五日政令第二〇二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4242-202
- 附　則 平成二四年一〇月三一日政令第二七二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4242-272
- 附　則 平成二五年一月二三日政令第一〇号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4252-10
- 附　則 平成二五年三月一三日政令第五四号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4252-54
- 附　則 平成二五年三月三〇日政令第一一一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4252-111
- 附　則 平成二五年三月三〇日政令第一一九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4252-119
- 附　則 平成二五年四月二六日政令第一二七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4252-127
- 附　則 平成二五年五月三一日政令第一六五号 · 31 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4252-165
- 附　則 平成二六年三月二四日政令第七三号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4262-73
- 附　則 平成二六年三月三一日政令第一三七号 · 37 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4262-137
- 附　則 平成二六年五月一四日政令第一七九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4262-179
- 附　則 平成二六年六月二五日政令第二二五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4262-225
- 附　則 平成二六年九月三〇日政令第三一六号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4262-316
- 附　則 平成二六年一〇月一七日政令第三三八号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4262-338
- 附　則 平成二七年三月三一日政令第一四一号 · 40 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4272-141
- 附　則 平成二七年三月三一日政令第一五五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4272-155
- 附　則 平成二七年三月三一日政令第一六一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4272-161
- 附　則 平成二七年九月三〇日政令第三五〇号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4272-350
- 附　則 平成二八年一月二九日政令第二七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4282-27
- 附　則 平成二八年二月一七日政令第四三号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4282-43
- 附　則 平成二八年二月二四日政令第四八号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4282-48
- 附　則 平成二八年三月三一日政令第一四五号 · 42 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4282-145
- 附　則 平成二八年三月三一日政令第一八一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4282-181
- 附　則 平成二八年五月二五日政令第二二六号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4282-226
- 附　則 平成二八年六月二四日政令第二四五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4282-245
- 附　則 平成二八年九月二三日政令第三一〇号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4282-310
- 附　則 平成二八年一一月二四日政令第三五三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4282-353
- 附　則 平成二八年一一月二八日政令第三六〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4282-360
- 附　則 平成二九年三月二三日政令第四〇号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4292-40
- 附　則 平成二九年三月三一日政令第一〇五号 · 33 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4292-105
- 附　則 平成二九年一〇月二五日政令第二六四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4292-264
- 附　則 平成二九年一一月二七日政令第二九二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4292-292
- 附　則 平成三〇年三月三一日政令第一三一号 · 100 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4302-131
- 附　則 平成三〇年六月六日政令第一八三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4302-183
- 附　則 平成三一年三月二九日政令第九五号 · 20 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4312-95
- 附　則 平成三一年三月二九日政令第一〇八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-4312-108
- 附　則 令和元年六月二一日政令第三二号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5012-32
- 附　則 令和元年六月二八日政令第四四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5012-44
- 附　則 令和二年三月三一日政令第一〇九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5022-109
- 附　則 令和二年三月三一日政令第一一一号 · 44 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5022-111
- 附　則 令和二年六月二六日政令第二〇七号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5022-207
- 附　則 令和二年七月八日政令第二一七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5022-217
- 附　則 令和二年九月九日政令第二七三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5022-273
- 附　則 令和三年二月二五日政令第三九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5032-39
- 附　則 令和三年三月三一日政令第一一三号 · 18 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5032-113
- 附　則 令和三年八月六日政令第二二九号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5032-229
- 附　則 令和四年三月三一日政令第一三六号 · 21 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5042-136
- 附　則 令和四年三月三一日政令第一三九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5042-139
- 附　則 令和五年三月三一日政令第一三四号 · 15 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5052-134
- 附　則 令和六年三月三〇日政令第一四一号 · 11 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5062-141
- 附　則 令和六年六月一四日政令第二〇九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5062-209
- 附　則 令和六年一一月一日政令第三四二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5062-342
- 附　則 令和七年一月一七日政令第六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5072-6
- 附　則 令和七年一月二九日政令第一九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5072-19
- 附　則 令和七年三月三一日政令第一二〇号 · 59 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5072-120
- 附　則 令和七年一一月一九日政令第三八〇号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5072-380
- 附　則 令和八年三月三一日政令第九三号 · 45 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/suppl-5082-93
- 別表（余命年数表） （第八十二条の三、第百八十五条関係） · 1 provisions — Markdown: https://japanlaw.org/md/ja/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text/appdx-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text as 令和八年政令第九十三号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/340CO0000000096/20270722_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-001, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-001, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-020, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-030, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-050, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-055, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-060, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-070, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-090, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-100, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-105, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-173, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-006, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-007, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-008, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-013, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-014, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-015, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-017, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-018, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-024, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-026, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-027, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-028, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-030, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-031, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-032, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-033, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-036, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-037, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-039, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-040, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-041, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-042, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-048, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-053, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-054, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-055, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-056, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-061, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-066, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-067, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-069, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-070, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-071, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-075, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-075, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-078, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-078, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-080, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-082, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-084, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-085, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06