# 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-3582-59. 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-3582-59` - 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-3582-59 - 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 昭和五八年三月三一日政令第五九号 suppl-3582-59 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3582-59/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-1 **第一項** この政令は、昭和五十八年四月一日から施行する。ただし、第一条中所得税法施行令第七十六条第二項第一号の改正規定、同令第七十六条第二項第二号を同項第三号とし、同号の前に一号を加える改正規定、同令第百八十三条第二項第二号及び第四項第二号並びに第三百四十一条第一項第四号の改正規定並びに附則第三条の規定は、昭和五十九年一月一日から施行する。 suppl-3582-59/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1983; provided, however, that the provisions amending Article 76, paragraph (2), item (i) of the Order for Enforcement of the Income Tax Act in Article 1, the provisions making item (ii) of Article 76, paragraph (2) of that Order item (iii) of that paragraph and adding one item before that item, the provisions amending Article 183, paragraph (2), item (ii) and paragraph (4), item (ii), and Article 341, paragraph (1), item (iv) of that Order, and the provisions of Article 3 of the Supplementary Provisions come into effect as of January 1, 1984. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-3582-59/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-2 **第一項** 別段の定めがあるものを除き、第一条の規定による改正後の所得税法施行令（以下「新令」という。）の規定は、昭和五十八年分以後の所得税について適用し、昭和五十七年分以前の所得税については、なお従前の例による。 suppl-3582-59/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Order") apply to income tax for 1983 and subsequent years, and the provisions then in force continue to govern income tax for 1982 and earlier years. machine translation, not official ### 第三条（小規模企業共済法の解約手当金等に関する経過措置） — Transitional Measures Concerning Cancellation Refunds, etc. under the Small Enterprise Mutual Relief Projects Act caption: machine translation, not official suppl-3582-59/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-3 **第一項** 新令第七十六条第二項第一号及び第二号（退職手当等とみなさない一時金）、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）並びに第三百四十一条第一項第四号（生命保険金に類する給付等）の規定は、昭和五十九年一月一日以後に支給されるべき新令第七十六条第二項第一号及び第二号に掲げる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第一条の規定による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。 suppl-3582-59/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-3/par-1 The provisions of Article 76, paragraph (2), items (i) and (ii) (Lump-sum Payments Not Deemed Severance Pay or Other Such Compensation), 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.), and Article 341, paragraph (1), item (iv) (Benefits, etc. Similar to Life Insurance Proceeds) of the New Order apply to the cancellation refunds listed in Article 76, paragraph (2), items (i) and (ii) of the New Order that are to be paid on or after January 1, 1984, 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 by the provisions of Article 1 that are to be paid before that date, and the premiums pertaining to those cancellation refunds. machine translation, not official **第二項** 昭和五十九年一月一日から同年十二月三十一日までの間に小規模企業共済法（昭和四十年法律第百二号）第七条第二項及び第三項（契約の解除）の規定により新令第七十六条第二項第二号に規定する第一種共済契約が解除されたことにより支給されるべき解約手当金に係る同号の規定の適用については、同号中「百八十月」とあるのは、「百二十月」とする。 suppl-3582-59/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-3/par-2 With regard to the application of Article 76, paragraph (2), item (ii) of the New Order to cancellation refunds that are to be paid as a result of the cancellation, during the period from January 1, 1984 to December 31 of the same year, of a Class 1 mutual aid contract prescribed in Article 76, paragraph (2), item (ii) of the New Order pursuant to the provisions of Article 7, paragraphs (2) and (3) (Cancellation of Contracts) of the Small Enterprise Mutual Relief Projects Act (Act No. 102 of 1965), the phrase "180 months" in Article 76, paragraph (2), item (ii) of the New Order is deemed to be replaced with "120 months". machine translation, not official ### 第四条（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 caption: machine translation, not official suppl-3582-59/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-4 **第一項** 新令第二百十五条第一項第二号（試験研究法人等の範囲）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-3582-59/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-4/par-1 The provisions of Article 215, paragraph (1), item (ii) (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 date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern such specified donations made before the Effective Date. machine translation, not official **第二項** 新令第二百十五条第一項第二号ハ、ト、チ、リ、ル、カ又はタに掲げる法人（同号タに掲げる法人にあつては、その主たる目的である業務が全国の区域に及ぶものに限る。）が施行日前二年（同号ハに掲げる法人にあつては、五年）以内の間にその主たる目的である業務に関し国から補助金の交付を受けた場合には、その交付を受けた日（その交付を受けた日が二以上あるときは、施行日に最も近い日）において同号の認定を受けたものとみなす。 suppl-3582-59/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-4/par-2 Where a corporation listed in Article 215, paragraph (1), item (ii), (c), (g), (h), (i), (k), (n) or (p) of the New Order (for a corporation listed in (p) of that item, limited to one whose business that is its main purpose extends throughout the country) has received a subsidy from the national government with regard to its business that is its main purpose within two years before the Effective Date (five years, for a corporation listed in (c) of that item), it is deemed to have obtained the certification under that item on the day on which it received it (where there are two or more days on which it received it, the day closest to the Effective Date). machine translation, not official ### 第五条（所得税法施行令の一部を改正する政令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act caption: machine translation, not official suppl-3582-59/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-5 **第一項** 施行日前に第二条の規定による改正前の所得税法施行令の一部を改正する政令（昭和五十五年政令第二百五十号）附則第二項の規定により提出された所得税法施行令第五十条の十二（貯蓄取扱機関等の営業所の届出）に規定する届出書については、その提出がなかつたものとみなす。 suppl-3582-59/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-5/par-1 With regard to a written notice prescribed in Article 50-12 (Notification of Business Offices of Savings Institutions, etc.) of the Order for Enforcement of the Income Tax Act that was submitted before the Effective Date pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 250 of 1980) prior to amendment by the provisions of Article 2, it is deemed that it was not submitted. machine translation, not official **第二項** 第三条の規定による改正後の所得税法施行令の一部を改正する政令（昭和五十六年政令第三百十四号）附則第三条第二項（少額預金の利子所得等の非課税に関する経過措置）の規定によりなおその効力を有するものとされる同令による改正前の所得税法施行令第四十条（非課税貯蓄申告書）の規定は、施行日以後に同令第三十一条第一号（用語の意義）に規定する非課税貯蓄申告書を提出する場合について適用し、施行日前に当該非課税貯蓄申告書を提出した場合については、なお従前の例による。 suppl-3582-59/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-5/par-2 The provisions of Article 40 (Statement of Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 314 of 1981), which are to remain in force pursuant to the provisions of Article 3, paragraph (2) (Transitional Measures Concerning Tax Exemption of Interest Income, etc. on Small-Amount Deposits) of the Supplementary Provisions of that Cabinet Order as amended by the provisions of Article 3, apply to the case of submitting, on or after the Effective Date, a statement of tax-exempt savings prescribed in Article 31, item (i) (Meaning of Terms) of the Order for Enforcement of the Income Tax Act prior to that amendment, and the provisions then in force continue to govern the case of submitting that statement of tax-exempt savings before the Effective Date. machine translation, not official --- ## Cites - suppl-3582-59/art-1/par-1: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-3582-59/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-3 - suppl-3582-59/art-3/par-1: 新令第七十六条第二項第一号 → 所得税法施行令 第七十六条第二項第一号 (Article 76, paragraph (2), item (i)), art-76/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-76/par-2/item-1 - suppl-3582-59/art-3/par-1: 第二号 → 所得税法施行令 第七十六条第二項第二号 (Article 76, paragraph (2), item (ii)), art-76/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-76/par-2/item-2 - suppl-3582-59/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-3582-59/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-3582-59/art-3/par-2: 小規模企業共済法（昭和四十年法律第百二号）第七条第二項 → 小規模企業共済法 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-7/par-2 (e-Gov law ID 340AC0000000102) - suppl-3582-59/art-3/par-2: 第三項 → 小規模企業共済法 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — https://japanlaw.org/ja/small-enterprise-mutual-aid-act/art-7/par-3 (e-Gov law ID 340AC0000000102) - suppl-3582-59/art-3/par-2: 新令第七十六条第二項第二号 → 所得税法施行令 第七十六条第二項第二号 (Article 76, paragraph (2), item (ii)), art-76/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-76/par-2/item-2 - suppl-3582-59/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) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3582-59/art-1/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-20261106T173921-104, 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-20261106T173921-104, 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