# 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-3432-95. 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-3432-95` - 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-3432-95 - 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 昭和四三年四月二〇日政令第九五号 suppl-3432-95 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3432-95/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-1 **第一項** この政令は、公布の日から施行する。 suppl-3432-95/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-1/par-1 This Cabinet Order comes into effect on the date of promulgation. machine translation, not official ### 第二条（経過規定の原則） — General Principle for Transitional Provisions caption: machine translation, not official suppl-3432-95/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-2 **第一項** 別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）の規定（新令第三十二条第四号（金融機関等の範囲）、第三十七条（有価証券の保管の委託又は登録）、第三十八条（金融機関の営業所等の長の支払事務取扱者に対する通知等）及び第四十八条第五項（有価証券の保管者等の帳簿の保存）の規定を除く。）は、昭和四十三年分以後の所得税について適用し、昭和四十二年分以前の所得税については、なお従前の例による。 suppl-3432-95/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") (excluding the provisions of Article 32, item (iv) (Scope of Financial Institutions, etc.), Article 37 (Custody or Registration of Securities), Article 38 (Notice, etc. by the Head of the business office of a Financial Institution or Other Such Place to a Person Handling Payments) and Article 48, paragraph (5) (Preservation of Books by Custodians of Securities, etc.) of the New Order) apply to income tax for 1968 and subsequent years, and for income tax for 1967 and earlier years, the provisions then in force continue to govern. machine translation, not official ### 第三条（協業組合の分配金に関する経過規定） — Transitional Provisions Concerning Distributions by Cooperative Business Associations caption: machine translation, not official suppl-3432-95/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-3 **第一項** 新令第六十二条第一項第二号（協業組合の分配金）の規定は、この政令の施行の日（以下「施行日」という。）以後に受ける同号に掲げる分配金について適用する。 suppl-3432-95/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-3/par-1 The provisions of Article 62, paragraph (1), item (ii) (Distributions by Cooperative Business Associations) of the New Order apply to the distributions listed in that item that are received on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"). machine translation, not official ### 第四条（減価償却資産の償却の方法の選定に関する経過規定） — Transitional Provisions Concerning Selection of Depreciation Methods for Depreciable Assets caption: machine translation, not official suppl-3432-95/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-4 **第一項** 施行日において二以上の事業所を有する個人が、昭和四十三年分以後の所得税について、その有する新令第百二十条第一項第一号、第二号又は第四号（減価償却資産の償却の方法）に掲げる減価償却資産につき事業所ごとに異なる償却の方法を選定しようとする場合には、新令第百二十四条第二項（減価償却資産の償却の方法の変更手続）中「その新たな償却の方法を採用しようとする年の三月十五日」とあるのは、「昭和四十三年六月三十日」として、同項の規定を適用する。 suppl-3432-95/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-4/par-1 Where an individual who has two or more offices as of the Effective Date intends, for income tax for 1968 and subsequent years, to select a different depreciation method for each office for the Depreciable Assets that the individual holds and that are listed in Article 120, paragraph (1), item (i), (ii) or (iv) (Depreciation Methods for Depreciable Assets) of the New Order, the provisions of Article 124, paragraph (2) (Procedures for Changing Depreciation Methods for Depreciable Assets) of the New Order apply with the phrase "March 15 of the year in which the Resident intends to adopt the new depreciation method" in that paragraph deemed to be replaced with "June 30, 1968". machine translation, not official ### 第五条（一人目の扶養控除額が八万円となる居住者） — Residents Whose Deduction for the First Dependent Is 80,000 Yen caption: machine translation, not official suppl-3432-95/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-5 **第一項** 所得税法の一部を改正する法律（昭和四十三年法律第二十一号。以下「改正法」という。）附則第三条第一項（昭和四十三年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた同法による改正後の所得税法（以下「新法」という。）第八十四条第二項第二号（扶養控除額の特例）に規定する政令で定める居住者は、同号の居住者のうち、これらの居住者の提出する昭和四十三年分の新令第二百十六条第一項（二以上の居住者がある場合の控除対象配偶者の所属）に規定する申告書等（以下この条において「申告書等」という。）に同号の規定の適用を受ける居住者（以下この条において「特例適用者」という。）として記載された者とする。ただし、本文又は次項の規定により、特例適用者が定められた後において、これらの居住者が提出する申告書等にその定められたところと異なる記載をすることにより、他の居住者を特例適用者として変更することを妨げない。 suppl-3432-95/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-1 The Residents specified by Cabinet Order prescribed in Article 84, paragraph (2), item (ii) (Special Provisions on the Amount of Deduction for Dependents) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 21 of 1968; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), as read with replacement of terms pursuant to Article 3, paragraph (1) of the Supplementary Provisions (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1968) of the Amending Act, are, among the Residents referred to in that item, those stated, as the Residents subject to the application of the provisions of that item (hereinafter in this Article referred to as the "person granted the special rule"), in the tax return or similar filing prescribed in Article 216, paragraph (1) (Assignment of a Claimable Spouse Where There Are Two or More Residents) of the New Order for 1968 that those Residents submit (hereinafter in this Article referred to as the "tax return or similar filing"); provided, however, that this does not preclude, after the person granted the special rule has been determined pursuant to the main clause or the following paragraph, another Resident from being changed to the person granted the special rule by those Residents stating in the tax return or similar filing they submit something different from what was so determined. machine translation, not official **第二項** 前項の場合において、二以上の居住者が自己を特例適用者として申告書等に記載したとき、その他同項の規定によりいずれの居住者を特例適用者とするかを定められないときは、次に定めるところによる。 suppl-3432-95/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-2 In the case referred to in the preceding paragraph, where two or more Residents have stated themselves as the person granted the special rule in the tax return or similar filing, or where it otherwise cannot be determined under that paragraph which Resident is to be the person granted the special rule, the following provisions apply. machine translation, not official **一** その年において既に一の居住者が申告書等の記載により特例適用者に該当するものとされている場合には、その者を特例適用者とする。 suppl-3432-95/art-5/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-2/item-1 where one Resident has already been treated in that year, by the statement in a tax return or similar filing, as falling under the person granted the special rule, that Resident is to be the person granted the special rule; machine translation, not official **二** 前号の規定により特例適用者が定められない場合には、居住者のうち総所得金額、退職所得金額及び山林所得金額の合計額又は特例適用者を判定すべき時における当該合計額の見積額が最も大きい居住者を特例適用者とする。 suppl-3432-95/art-5/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-2/item-2 where the person granted the special rule cannot be determined under the preceding item, the Resident, among the Residents, who has the largest sum of the gross income, the amount of retirement income and the amount of timber income, or of the estimated amount of that sum at the time of determining the person granted the special rule, is to be the person granted the special rule. machine translation, not official ### 第六条（合算対象世帯員がある場合の予定納税基準額の計算の特例） — Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation caption: machine translation, not official suppl-3432-95/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-6 **第一項** 昭和四十二年分の所得税につき改正法による改正前の所得税法（以下「旧法」という。）第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における同項に規定する主たる所得者及び合算対象世帯員の昭和四十三年分の新法第百四条第一項（予定納税額の納付）に規定する予定納税基準額は、旧法第九十八条（合算対象世帯員がある場合の税額の計算）、改正前の所得税法施行令第二百三十一条（合算所得税額の計算上控除しきれない配当控除の額がある場合の所得税の額の計算）その他旧法及び同令の規定による所得税の額の計算の方法に従い、改正法附則第五条第一項及び第二項（昭和四十三年分の所得税に係る予定納税基準額の計算の特例）の規定を読み替え、これらの規定により計算した金額をもととして計算する。 suppl-3432-95/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-6/par-1 Where the provisions of Article 97, paragraph (1) (Tax Amount Where There Is a Household Member Subject to Aggregation) of the Income Tax Act prior to amendment by the Amending Act (hereinafter referred to as the "Former Act") were applied to income tax for 1967, the tax prepayment calculation base for 1968 of the principal income earner and household member subject to aggregation prescribed in that paragraph, as prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act, is to be calculated, in accordance with Article 98 (Calculation of Tax Amount Where There Is a Household Member Subject to Aggregation) of the Former Act, Article 231 (Calculation of the Amount of Income Tax Where There Is an Amount of Dividend Tax Credit That Cannot Be Fully Deducted in the Calculation of the Amount of Aggregated Income Tax) of the Order for Enforcement of the Income Tax Act prior to amendment and other methods of calculating the amount of income tax under the provisions of the Former Act and that Order, on the basis of the amount calculated pursuant to the provisions of Article 5, paragraphs (1) and (2) of the Supplementary Provisions (Special Provisions on Calculation of the tax prepayment calculation base for Income Tax for 1968) of the Amending Act, read with the terms replaced. machine translation, not official --- ## Cites - suppl-3432-95/art-2/par-1: 新令第三十二条第四号 → 所得税法施行令 第三十二条第一項第四号 (Article 32, paragraph (1), item (iv)), art-32/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-4 - suppl-3432-95/art-2/par-1: 第三十七条 → 所得税法施行令 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37 - suppl-3432-95/art-2/par-1: 第三十八条 → 所得税法施行令 第三十八条 (Article 38), art-38 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38 - suppl-3432-95/art-2/par-1: 第四十八条第五項 → 所得税法施行令 第四十八条第五項 (Article 48, paragraph (5)), art-48/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48/par-5 - suppl-3432-95/art-3/par-1: 新令第六十二条第一項第二号 → 所得税法施行令 第六十二条第一項第二号 (Article 62, paragraph (1), item (ii)), art-62/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-62/par-1/item-2 - suppl-3432-95/art-4/par-1: 新令第百二十条第一項第一号 → 所得税法施行令 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-1 - suppl-3432-95/art-4/par-1: 第二号 → 所得税法施行令 第百二十条第一項第二号 (Article 120, paragraph (1), item (ii)), art-120/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-2 - suppl-3432-95/art-4/par-1: 第四号 → 所得税法施行令 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120/par-1/item-4 - suppl-3432-95/art-4/par-1: 新令第百二十四条第二項 → 所得税法施行令 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-2 - suppl-3432-95/art-5/par-1: 新令第二百十六条第一項 → 所得税法施行令 第二百十六条第一項 (Article 216, paragraph (1)), art-216/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-216/par-1 - suppl-3432-95/art-5/par-1: この条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-3432-95/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-5 - suppl-3432-95/art-5/par-1: 次項 → 所得税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3432-95/art-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-2 - suppl-3432-95/art-5/par-2: 前項 → 所得税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3432-95/art-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-1 - suppl-3432-95/art-5/par-2/item-2: 前号 → 所得税法施行令 附則第五条第二項第一号 (Supplementary Provisions, Article 5, paragraph (2), item (i)), suppl-3432-95/art-5/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-2/item-1 - suppl-3432-95/art-6/par-1: 新法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 (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 附則第五条第一項（一人目の扶養控除額が八万円となる居住者） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-1 - 所得税法施行令 附則第五条第二項（一人目の扶養控除額が八万円となる居住者） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-2 - 所得税法施行令 附則第五条第二項第二号（一人目の扶養控除額が八万円となる居住者） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3432-95/art-5/par-2/item-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 - 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-20261106T173921-096, 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