# 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-3532-77. 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-3532-77` - 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-3532-77 - 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 昭和五三年三月三一日政令第七七号 suppl-3532-77 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3532-77 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3532-77/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3532-77/art-1 **第一項** この政令は、昭和五十三年四月一日から施行する。 suppl-3532-77/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3532-77/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1978. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-3532-77/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3532-77/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、昭和五十三年分以後の所得税について適用し、昭和五十二年分以前の所得税については、なお従前の例による。 suppl-3532-77/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3532-77/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 1978 and subsequent years, and the provisions then in force continue to govern income tax for 1977 and earlier years. machine translation, not official ### 第三条（少額預金の利子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, etc. on Small-Amount Deposits caption: machine translation, not official suppl-3532-77/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3532-77/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-3532-77/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3532-77/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（たな卸資産の評価及び減価償却資産の償却に関する経過措置） — Transitional Measures Concerning the Valuation of Inventory Assets and the Depreciation of Depreciable Assets caption: machine translation, not official suppl-3532-77/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3532-77/art-4 **第一項** 新令第九十九条の二（たな卸資産の特別な評価の方法）（同条第一項の承認に係る部分に限る。）及び第百二十条の二（減価償却資産の特別な償却の方法）（同条第一項の承認に係る部分に限る。）の規定は、個人が昭和五十三年七月一日以後に新令第九十九条の二第一項又は第百二十条の二第一項の承認を受けるため申請書を提出する場合について適用し、個人が同日前にこれらの申請書を提出する場合については、なお従前の例による。 suppl-3532-77/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3532-77/art-4/par-1 The provisions of Article 99-2 (Special Methods of Valuation of Inventory Assets) (limited to the portion pertaining to the approval under paragraph (1) of that Article) and Article 120-2 (Special Methods of Depreciation of Depreciable Assets) (limited to the portion pertaining to the approval under paragraph (1) of that Article) of the New Order apply to cases where an individual submits a written application for obtaining the approval under Article 99-2, paragraph (1) or Article 120-2, paragraph (1) of the New Order on or after July 1, 1978, and the provisions then in force continue to govern cases where an individual submits those written applications before that date. machine translation, not official **第二項** 改正前の所得税法施行令第九十九条の二（たな卸資産の特別な評価の方法）又は第百二十条の二（減価償却資産の特別な償却の方法）の規定によりされた国税局長の承認は、新令第九十九条の二又は第百二十条の二の規定によつてされた税務署長の承認とみなす。 suppl-3532-77/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3532-77/art-4/par-2 The approval of the regional commissioner given under the provisions of Article 99-2 (Special Methods of Valuation of Inventory Assets) or Article 120-2 (Special Methods of Depreciation of Depreciable Assets) of the Order for Enforcement of the Income Tax Act before amendment is deemed to be the approval of the district director given under the provisions of Article 99-2 or Article 120-2 of the New Order. machine translation, not official ### 第五条（外国税額控除の控除限度額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the Maximum Credit for the Foreign Tax Credit caption: machine translation, not official suppl-3532-77/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3532-77/art-5 **第一項** 租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号）附則第六条第二項（個人の準備金に関する経過措置）の規定により公害防止準備金を積み立てる個人に係る新令第二百二十二条第五項（控除限度額の計算）の規定の適用については、同項中「（探鉱準備金）」とあるのは、「（探鉱準備金）若しくは租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号）附則第六条第二項（個人の準備金に関する経過措置）」とする。 suppl-3532-77/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3532-77/art-5/par-1 With regard to the application of the provisions of Article 222, paragraph (5) (Calculation of Maximum Credit) of the New Order to an individual who sets aside a reserve for pollution prevention under the provisions of Article 6, paragraph (2) (Transitional Measures Concerning Reserves of Individuals) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978), the phrase "(Reserve for Exploration)" in Article 222, paragraph (5) of the New Order is deemed to be replaced with "(Reserve for Exploration) or Article 6, paragraph (2) (Transitional Measures Concerning Reserves of Individuals) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978)". machine translation, not official --- ## Cites - suppl-3532-77/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-3532-77/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-3532-77/art-4/par-1: 新令第九十九条の二 → 所得税法施行令 第九十九条の二 (Article 99-2), art-99-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99-2 - suppl-3532-77/art-4/par-1: 同条第一項 → 所得税法施行令 第九十九条の二第一項 (Article 99-2, paragraph (1)), art-99-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99-2/par-1 - suppl-3532-77/art-4/par-1: 第百二十条の二 → 所得税法施行令 第百二十条の二 (Article 120-2), art-120-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2 - suppl-3532-77/art-4/par-1: 同条第一項 → 所得税法施行令 第百二十条の二第一項 (Article 120-2, paragraph (1)), art-120-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1 - suppl-3532-77/art-4/par-2: 新令第九十九条の二 → 所得税法施行令 第九十九条の二 (Article 99-2), art-99-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-99-2 - suppl-3532-77/art-4/par-2: 第百二十条の二 → 所得税法施行令 第百二十条の二 (Article 120-2), art-120-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2 --- ## 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-20261106T173921-096, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, 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