# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-388. 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: 附　則 (Supplementary Provisions) — address `suppl-3412-388` - 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-3412-388 - 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. --- ## 附　則 昭和四一年一二月二四日政令第三八八号 suppl-3412-388 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-388 **第一項** この政令は、公布の日から施行する。 suppl-3412-388/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-388/par-1 This Cabinet Order comes into effect on the date of promulgation. machine translation, not official **第二項** 改正後の第二十条の二（非課税とされる通勤手当）の規定は、昭和四十二年一月一日以後に受けるべき同条に規定する通勤手当（同日前に受ける当該通勤手当の差額として追給されるものを除く。）について適用し、同日前に受けるべき同条に規定する通勤手当及び同日以後に受けるべき当該通勤手当で同日前に受けるものの差額として追給されるものについては、なお従前の例による。 suppl-3412-388/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-388/par-2 The provisions of Article 20-2 (Commutation Allowances Treated as Nontaxable) as amended apply to the commutation allowances prescribed in that Article that are to be received on or after January 1, 1967 (excluding those additionally paid as the difference in the commutation allowances received before that date), and for the commutation allowances prescribed in that Article that are to be received before that date and those commutation allowances that are to be received on or after that date and are additionally paid as the difference in the commutation allowances received before that date, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261106T173921-094, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-095, 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