# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一条 (Supplementary Provisions, Article 1)

This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3572-70/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3572-70/art-1`
- 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/art-1
- 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.

---

### 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>

---

## 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

## Cited by

1 provision cites this one. No official source publishes this direction.

- 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-20261106T173921-103, 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