# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-11. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十一条 (Supplementary Provisions, Article 11)（社会保険料控除に関する経過規定） — address `suppl-3402-96/art-11` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-11 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十一条（社会保険料控除に関する経過規定） — Transitional Provisions Concerning Social Insurance Premium Deduction caption: machine translation, not official suppl-3402-96/art-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-11 **第一項** 旧法第八条第八項第八号（社会保険料の意義）に規定する制度に基づき、地方公共団体の職員が負担する費用（法第九条第一項第七号（在勤手当の非課税）に掲げる在勤手当から控除されるものを除く。）のうち昭和四十年一月一日から昭和四十六年六月三十日までの間に支払われ又は給与から控除されるものは、新令第二百八条（社会保険料の範囲）の規定にかかわらず、法第七十四条第二項（社会保険料控除）に規定する社会保険料に含まれるものとする。 suppl-3402-96/art-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-11/par-1 Of the expenses borne by local government employees on the basis of the system prescribed in Article 8, paragraph (8), item (viii) (Meaning of Social Insurance Premiums) of the Former Act (excluding those deducted from the overseas service allowance listed in Article 9, paragraph (1), item (vii) (Nontaxation of Overseas Service Allowance) of the Act), those paid, or deducted from salary, during the period from January 1, 1965 to June 30, 1971 are, notwithstanding the provisions of Article 208 (Scope of Social Insurance Premiums) of the New Order, to be included in the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act. machine translation, not official --- ## Cites - suppl-3402-96/art-11/par-1: 法第九条第一項第七号 → 所得税法 第九条第一項第七号 (Article 9, paragraph (1), item (vii)), art-9/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-7 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-11/par-1: 新令第二百八条 → 所得税法施行令 第二百八条 (Article 208), art-208 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208 - suppl-3402-96/art-11/par-1: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/art-74/par-2 (e-Gov law ID 340AC0000000033) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-2/par-2 - 所得税法施行令 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-128/par-2 - 所得税法施行令 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3422-62/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_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-20261106T173921-093, 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