# 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-3452-260. 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-3452-260` - 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-3452-260 - 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 昭和四五年九月一一日政令第二六〇号 suppl-3452-260 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-260 **第一項** この政令は、公布の日から施行する。ただし、第六十六条第一項第六号の改正規定は、昭和四十五年十二月一日から施行する。 suppl-3452-260/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-260/par-1 This Cabinet Order comes into effect as of the date of promulgation; provided, however, that the provisions amending Article 66, paragraph (1), item (vi) come into effect as of December 1, 1970. machine translation, not official **第二項** 改正後の所得税法施行令（以下「新令」という。）第二十条の二（非課税とされる通勤手当）の規定は、昭和四十五年五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-3452-260/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-260/par-2 The provisions of Article 20-2 (Commutation Allowances Treated as Nontaxable) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to commutation allowances prescribed in that Article that are to be received on or after May 1, 1970 (excluding those additionally paid as the difference of such commutation allowances received before that date), and the provisions then in force continue to govern 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 of such commutation allowances received before that date. machine translation, not official **第三項** 昭和四十五年五月一日以後に受けるべき前項の通勤手当でこの政令の施行の日前に受けたものに係る所得税法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定の適用については、新令第二十条の二及び同項の規定にかかわらず、なお従前の例による。 suppl-3452-260/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-260/par-3 With regard to the application of the provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes and Amount of Tax Collected for Salary Income) of the Income Tax Act to the commutation allowances under the preceding paragraph that are to be received on or after May 1, 1970 and were received before the date of enforcement of this Cabinet Order, notwithstanding Article 20-2 of the New Order and paragraph (2), the provisions then in force continue to govern. machine translation, not official **第四項** 新令第六十六条第一項（特定退職金共済団体の要件）の規定は、昭和四十五年十二月一日以後に同項の承認（新令第六十七条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用する。 suppl-3452-260/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-260/par-4 The provisions of Article 66, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply to cases where approval under that paragraph (including approval of a change under Article 67, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order) is received on or after December 1, 1970. machine translation, not official **第五項** 新令第六十九条から第七十一条まで及び第七十六条（退職金共済制度に基づく年金等に係る所得税の取扱い）の規定中新令第六十六条第一項に規定する特定退職金共済団体が行なう給付又は当該団体が行なう退職金共済に関する制度に基づいて支出する掛金に係る部分は、昭和四十五年十二月一日以後に支払うべき当該給付（当該給付に対応する掛金で同日前に支出されるべきもののうちに改正前の所得税法施行令第六十六条第一項第六号に定める限度をこえて支出された掛金が含まれているものを除く。）又は掛金について適用し、同日前に支払うべき当該給付及び同日以後に支払うべき当該給付でこれに対応する同日前に支出されるべき掛金のうちに同号に定める限度をこえて支出された掛金が含まれているもの又は同日前に支出すべき掛金については、なお従前の例による。 suppl-3452-260/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-260/par-5 Of the provisions of Articles 69 through 71 and Article 76 (Treatment of Income Tax on Annuities, etc. Based on Retirement Allowance Mutual Aid System) of the New Order, the portion relating to benefits provided by a specified retirement allowance mutual aid organization prescribed in Article 66, paragraph (1) of the New Order, or to premiums paid out under a system concerning retirement allowance mutual aid operated by that organization, applies to those benefits or premiums that are payable on or after December 1, 1970 (excluding benefits for which the premiums corresponding to them that are to be paid out before that date include premiums paid out in excess of the limit prescribed in Article 66, paragraph (1), item (vi) of the Order for Enforcement of the Income Tax Act before amendment), and the provisions then in force continue to govern those benefits payable before that date, those benefits payable on or after that date for which the premiums corresponding to them that are to be paid out before that date include premiums paid out in excess of the limit prescribed in that item, and premiums to be paid out before that date. machine translation, not official --- ## Cites - suppl-3452-260/par-2: 第二十条の二 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2 - suppl-3452-260/par-3: 前項 → 所得税法施行令 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-3452-260/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-260/par-2 - suppl-3452-260/par-3: 新令第二十条の二 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2 - suppl-3452-260/par-5: 新令第六十九条から第七十一条まで → 所得税法施行令 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69 - suppl-3452-260/par-5: 新令第六十九条から第七十一条まで → 所得税法施行令 第六十九条の二 (Article 69-2), art-69-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69-2 - suppl-3452-260/par-5: 新令第六十九条から第七十一条まで → 所得税法施行令 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-70 - suppl-3452-260/par-5: 新令第六十九条から第七十一条まで → 所得税法施行令 第七十一条 (Article 71), art-71 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71 - suppl-3452-260/par-5: 第七十六条 → 所得税法施行令 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-76 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-260/par-3 --- ## 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-20261106T173921-097, 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