# 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-3612-353. 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-3612-353` - 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-3612-353 - 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 昭和六一年一一月二六日政令第三五三号 suppl-3612-353 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3612-353 **第一項** この政令は、昭和六十一年十二月一日から施行する。 suppl-3612-353/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3612-353/par-1 This Cabinet Order comes into effect as of December 1, 1986. machine translation, not official **第二項** 改正後の所得税法施行令（以下「新令」という。）第六十六条第一項（特定退職金共済団体の要件）の規定は、昭和六十一年十二月一日以後に同項の承認（新令第六十七条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用する。 suppl-3612-353/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3612-353/par-2 The provisions of Article 66, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to the case of receiving, on or after December 1, 1986, the approval under that paragraph (including the approval of a change under Article 67, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order). machine translation, not official **第三項** 新令第六十九条から第七十一条まで及び第七十六条（退職金共済制度に基づく年金等に係る所得税の取扱い）の規定中新令第六十六条第一項に規定する特定退職金共済団体が行う給付及び当該団体が行う退職金共済に関する制度に基づいて支出する掛金に係る部分は、昭和六十一年十二月一日以後に支払うべき当該給付（当該給付に対応する掛金で同日前に支出されるべきもののうちに改正前の所得税法施行令第六十九条第一項第二号ニに掲げる掛金が含まれているものを除く。）及び掛金について適用し、同日前に支払うべき当該給付及び同日以後に支払うべき当該給付でこれに対応する同日前に支出されるべき掛金のうちに同号ニに掲げる掛金が含まれているもの並びに同日前に支出すべき掛金については、なお従前の例による。 suppl-3612-353/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3612-353/par-3 Among the provisions of Articles 69 through 71 and Article 76 (Treatment of Income Tax on Annuities, etc. Under a Retirement Allowance Mutual Aid System) of the New Order, the part relating to benefits provided by a specified retirement allowance mutual aid organization prescribed in Article 66, paragraph (1) of the New Order and to premiums paid out under a retirement allowance mutual aid system operated by that organization applies to such benefits and premiums that are payable on or after December 1, 1986 (excluding such benefits for which, among the premiums to be paid out before that date that correspond to the benefits, premiums listed in Article 69, paragraph (1), item (ii), (d) of the Order for Enforcement of the Income Tax Act prior to amendment are included), and the provisions then in force continue to govern such benefits payable before that date, such benefits payable on or after that date for which, among the premiums to be paid out before that date that correspond to them, premiums listed in (d) of that item are included, and premiums to be paid out before that date. machine translation, not official --- ## Cites - suppl-3612-353/par-3: 新令第六十九条から第七十一条まで → 所得税法施行令 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69 - suppl-3612-353/par-3: 新令第六十九条から第七十一条まで → 所得税法施行令 第六十九条の二 (Article 69-2), art-69-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69-2 - suppl-3612-353/par-3: 新令第六十九条から第七十一条まで → 所得税法施行令 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-70 - suppl-3612-353/par-3: 新令第六十九条から第七十一条まで → 所得税法施行令 第七十一条 (Article 71), art-71 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-71 - suppl-3612-353/par-3: 第七十六条 → 所得税法施行令 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-76 --- ## 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-20261106T173921-106, 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-20261106T173921-106, 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