# 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-3572-70. 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-3572-70`
- 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-3572-70
- 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 昭和五七年三月三一日政令第七〇号
<sup>suppl-3572-70 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3572-70/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-1</sup>

**第一項**  この政令は、昭和五十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-3572-70/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-1/par-1</sup>
This Cabinet Order comes into effect as of April 1, 1982; provided, however, that the provisions set forth in the following items come into effect as of the date specified respectively in those items.
<sup>machine translation, not official</sup>

  **一**  第二条第三号及び第百十一条の改正規定並びに第百十二条に一号を加える改正規定　昭和五十七年十月一日
  <sup>suppl-3572-70/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-1/par-1/item-1</sup>
  The provisions amending Article 2, item (iii) and Article 111, and the provisions adding one item to Article 112: October 1, 1982;
  <sup>machine translation, not official</sup>

  **二**  第七十六条第二項第一号の改正規定、第百八十三条第二項第二号にただし書を加える改正規定及び同条第四項第二号の改正規定並びに附則第三条の規定　小規模企業共済法の一部を改正する法律（昭和五十七年法律第四十九号）の施行の日
  <sup>suppl-3572-70/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-1/par-1/item-2</sup>
  The provisions amending Article 76, paragraph (2), item (i), the provisions adding a proviso to Article 183, paragraph (2), item (ii) and the provisions amending paragraph (4), item (ii) of that Article, and the provisions of Article 3 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Small Enterprise Mutual Relief Projects Act (Act No. 49 of 1982).
  <sup>machine translation, not official</sup>

### 第二条（経過措置の原則） — Principles of Transitional Measures
<sup>caption: machine translation, not official</sup>
<sup>suppl-3572-70/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-2</sup>

**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、昭和五十七年分以後の所得税について適用し、昭和五十六年分以前の所得税については、なお従前の例による。
<sup>suppl-3572-70/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-2/par-1</sup>
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 1982 and subsequent years, and the provisions then in force continue to govern income tax for 1981 and earlier years.
<sup>machine translation, not official</sup>

### 第三条（小規模企業共済法の解約手当金に関する経過措置） — Transitional Measures Concerning Cancellation Refunds under the Small Enterprise Mutual Relief Projects Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3572-70/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-3</sup>

**第一項**  新令第七十六条第二項（退職手当等とみなさない一時金）並びに第百八十三条第二項及び第四項（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）の規定は、附則第一条第二号に定める日以後に小規模企業共済法（昭和四十年法律第百二号）第十二条第一項及び第二項ただし書（解約手当金）の規定により支給されるべき解約手当金及び当該解約手当金に係る掛金について適用し、同日前に支給されるべき改正前の所得税法施行令第七十六条第二項第一号（退職手当等とみなさない一時金）に規定する解約手当金及び当該解約手当金に係る掛金については、なお従前の例による。
<sup>suppl-3572-70/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-3/par-1</sup>
The provisions of Article 76, paragraph (2) (Lump-sum Payments Not Deemed Severance Pay or Other Such Compensation) and Article 183, paragraphs (2) and (4) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Life Insurance Contracts, etc.) of the New Order apply to cancellation refunds that are to be paid on or after the date provided for in Article 1, item (ii) of the Supplementary Provisions pursuant to the provisions of Article 12, paragraph (1) and the proviso to paragraph (2) (Cancellation Refund) of the Small Enterprise Mutual Relief Projects Act (Act No. 102 of 1965), and to the premiums pertaining to those cancellation refunds, and the provisions then in force continue to govern the cancellation refunds prescribed in Article 76, paragraph (2), item (i) (Lump-sum Payments Not Deemed Severance Pay or Other Such Compensation) of the Order for Enforcement of the Income Tax Act prior to amendment that are to be paid before that date, and the premiums pertaining to those cancellation refunds.
<sup>machine translation, not official</sup>

### 第四条（特別修繕引当金に関する経過措置） — Transitional Measures Concerning Special Repair Reserves
<sup>caption: machine translation, not official</sup>
<sup>suppl-3572-70/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-4</sup>

**第一項**  新令第百六十一条第一項（特別修繕引当金勘定への繰入限度額）の規定は、個人がこの政令の施行の日（以下「施行日」という。）以後に取得又は建造若しくは築造をしてその業務の用に供する所得税法第五十五条第一項（特別修繕引当金）の固定資産について適用し、個人が施行日前に取得又は建造若しくは築造をした当該固定資産をその業務の用に供した場合については、なお従前の例による。
<sup>suppl-3572-70/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-4/par-1</sup>
The provisions of Article 161, paragraph (1) (Transfer Limit to Special Repair Reserve Account) of the New Order apply to the Fixed Assets prescribed in Article 55, paragraph (1) (Reserve for Special Repairs) of the Income Tax Act that an individual acquires, or builds or constructs, on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date") and uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business those Fixed Assets that the individual acquired, or built or constructed, before the Effective Date.
<sup>machine translation, not official</sup>

### 第五条（寄付金控除の対象とな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 Donation Deduction
<sup>caption: machine translation, not official</sup>
<sup>suppl-3572-70/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-5</sup>

**第一項**  新令第二百十五条第一号（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。
<sup>suppl-3572-70/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-5/par-1</sup>
The provisions of Article 215, item (i) (Scope of Experimental Research Corporations, etc.) of the New Order apply to the 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 such specified donations made before the Effective Date.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3572-70/art-1/par-1/item-2: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-3572-70/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-3
- suppl-3572-70/art-3/par-1: 新令第七十六条第二項 → 所得税法施行令 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-76/par-2
- suppl-3572-70/art-3/par-1: 第百八十三条第二項 → 所得税法施行令 第百八十三条第二項 (Article 183, paragraph (2)), art-183/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2
- suppl-3572-70/art-3/par-1: 第四項 → 所得税法施行令 第百八十三条第四項 (Article 183, paragraph (4)), art-183/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4
- suppl-3572-70/art-3/par-1: 附則第一条第二号 → 所得税法施行令 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-3572-70/art-1/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-1/par-1/item-2
- suppl-3572-70/art-3/par-1: 小規模企業共済法（昭和四十年法律第百二号）第十二条第一項 → 小規模企業共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-12/par-1 (e-Gov law ID 340AC0000000102)
- suppl-3572-70/art-3/par-1: 第二項 → 小規模企業共済法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-12/par-2 (e-Gov law ID 340AC0000000102)
- suppl-3572-70/art-4/par-1: 所得税法第五十五条第一項 → 所得税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/income-tax-act/art-55/par-1 (e-Gov law ID 340AC0000000033)
- suppl-3572-70/art-5/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)

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-1/par-1/item-2
- 所得税法施行令 附則第三条第一項（小規模企業共済法の解約手当金に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-3/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-20261106T173921-096, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-103, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-104, 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