# 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-3522-64. 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-3522-64` - 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-3522-64 - 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 昭和五二年四月一日政令第六四号 suppl-3522-64 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3522-64 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3522-64/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3522-64/art-1 **第一項** この政令は、公布の日から施行する。 suppl-3522-64/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3522-64/art-1/par-1 This Cabinet Order comes into effect on the date of promulgation. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-3522-64/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3522-64/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。）の規定は、昭和五十二年分以後の所得税について適用し、昭和五十一年分以前の所得税については、なお従前の例による。 suppl-3522-64/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3522-64/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for 1977 and subsequent years, and the provisions then in force continue to govern income tax for 1976 and earlier years. machine translation, not official ### 第三条（少額預金の利子所得等の非課税制度の対象とされる有価証券の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Securities Covered by the Tax Exemption System for Interest Income, etc. on Small-Amount Deposits caption: machine translation, not official suppl-3522-64/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3522-64/art-3 **第一項** 新令第三十三条（利子所得等について非課税とされる有価証券の範囲）の規定は、この政令の施行の日（以下「施行日」という。）以後に購入する所得税法第十条第一項（少額預金の利子所得等の非課税）に規定する有価証券について適用し、施行日前に購入した当該有価証券については、なお従前の例による。 suppl-3522-64/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3522-64/art-3/par-1 The provisions of Article 33 (Scope of Securities Treated as Nontaxable for Interest Income, etc.) of the New Order apply to the Securities prescribed in Article 10, paragraph (1) (Nontaxable Interest Income, etc. on Small-Amount Deposits) of the Income Tax Act that are purchased on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those Securities purchased before the Effective Date. machine translation, not official ### 第四条（寄付金控除の対象とされる試験研究法人等に対する寄付金に関する経過措置） — Transitional Measures Concerning Donations to Experimental Research Corporations, etc. Eligible for the Donation Deduction caption: machine translation, not official suppl-3522-64/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3522-64/art-4 **第一項** 新令第二百十五条第二号（試験研究法人等の範囲）の規定は、施行日以後に支出する所得税法第七十八条第一項（寄付金控除）に規定する特定寄付金について適用し、施行日前に支出した当該特定寄付金については、なお従前の例による。 suppl-3522-64/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3522-64/art-4/par-1 The provisions of Article 215, item (ii) (Scope of Experimental Research Corporations, etc.) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that are made on or after the Effective Date, and the provisions then in force continue to govern those specified donations made before the Effective Date. machine translation, not official ### 第五条（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-3522-64/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3522-64/art-5 **第一項** 昭和五十一年分の所得税につき所得税法の一部を改正する法律（以下この条において「改正法」という。）による改正前の所得税法（以下この条において「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五十二年分の改正法による改正後の所得税法第百四条第一項（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、改正法附則第三条第一項及び第二項（昭和五十二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基として計算する。 suppl-3522-64/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3522-64/art-5/par-1 Where the provisions of Article 97, paragraph (1) (Tax Amount Where There Are Household Members Subject to Aggregation) of the Income Tax Act before amendment by the Act Partially Amending the Income Tax Act (hereinafter in this Article referred to as the "Amending Act") (the Income Tax Act before that amendment is hereinafter in this Article referred to as the "Former Act") have been applied with respect to the income tax for 1976, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Income Tax Act after amendment by the Amending Act of the principal income earner and household member subject to aggregation prescribed in Article 97, paragraph (1) of the Former Act, for 1977, is to be calculated, in accordance with Article 98 (Calculation of Tax Amount Where There Are Household Members 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 Calculating the Amount of Aggregated Income Tax) of the Order for Enforcement of the Income Tax Act before amendment and the 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 under the provisions of Article 3, paragraphs (1) and (2) (Special Provisions on Calculation of Tax Prepayment Calculation Base for Income Tax for 1977) of the Supplementary Provisions of the Amending Act, as those provisions are read with replacements. machine translation, not official ### 第六条（報酬、料金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Remuneration, Fees, etc. caption: machine translation, not official suppl-3522-64/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3522-64/art-6 **第一項** 新令第三百二十条第二項（報酬、料金、契約金又は賞金に係る源泉徴収）の規定は、施行日以後に支払うべき所得税法第二百四条第一項第二号（報酬、料金等に係る源泉徴収義務）に掲げる報酬又は料金について適用し、施行日前に支払うべき当該報酬又は料金については、なお従前の例による。 suppl-3522-64/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3522-64/art-6/par-1 The provisions of Article 320, paragraph (2) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order apply to the remuneration or fees listed in Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Income Tax Act that are payable on or after the Effective Date, and the provisions then in force continue to govern such remuneration or fees payable before the Effective Date. machine translation, not official --- ## Cites - suppl-3522-64/art-3/par-1: 新令第三十三条 → 所得税法施行令 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33 - suppl-3522-64/art-3/par-1: 所得税法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033) - suppl-3522-64/art-4/par-1: 所得税法第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/income-tax-act/art-78/par-1 (e-Gov law ID 340AC0000000033) - suppl-3522-64/art-5/par-1: この条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-3522-64/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3522-64/art-5 - suppl-3522-64/art-5/par-1: 所得税法第百四条第一項 → 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) - suppl-3522-64/art-6/par-1: 新令第三百二十条第二項 → 所得税法施行令 第三百二十条第二項 (Article 320, paragraph (2)), art-320/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-320/par-2 - suppl-3522-64/art-6/par-1: 所得税法第二百四条第一項第二号 → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-2 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第五条第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3522-64/art-5/par-1 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-098, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-100, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-101, 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-20261106T173921-101, 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