# 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-3622-356. 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-3622-356` - 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-3622-356 - 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 昭和六二年一〇月二七日政令第三五六号 suppl-3622-356 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-356 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3622-356/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-356/art-1 **第一項** この政令は、昭和六十三年一月一日から施行する。 suppl-3622-356/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-356/art-1/par-1 This Cabinet Order comes into effect as of January 1, 1988. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-3622-356/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-356/art-2 **第一項** 改正後の所得税法施行令（次条において「新令」という。）の規定は、同条に定めるものを除き、昭和六十三年分以後の所得税について適用し、昭和六十二年分以前の所得税については、なお従前の例による。 suppl-3622-356/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-356/art-2/par-1 The provisions of the Order for Enforcement of the Income Tax Act after amendment (referred to as the "New Order" in the following Article) apply, except as provided in that Article, to income tax for 1988 and subsequent years, and the provisions then in force continue to govern income tax for 1987 and earlier years. machine translation, not official ### 第三条（生命保険金に類する給付等に係る支払調書に関する経過措置） — Transitional Measures Concerning Payment Reports Relating to Benefits, etc. Similar to Life Insurance Proceeds caption: machine translation, not official suppl-3622-356/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-356/art-3 **第一項** 新令第三百四十一条第一項第五号から第七号まで（生命保険金に類する給付等）の規定は、この政令の施行の日以後に支払うべきこれらの規定に掲げる一時金、給付及び解約手当金について適用し、同日前に支払うべき改正前の所得税法施行令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）に掲げる給付については、なお従前の例による。 suppl-3622-356/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-356/art-3/par-1 The provisions of Article 341, paragraph (1), items (v) through (vii) (Benefits, etc. Similar to Life Insurance Proceeds) of the New Order apply to the lump-sum payments, benefits and cancellation refunds listed in those provisions that are to be paid on or after the date of enforcement of this Cabinet Order, and the provisions then in force continue to govern the benefits listed in Article 341, paragraph (1), item (iv) (Benefits, etc. Similar to Life Insurance Proceeds) of the Order for Enforcement of the Income Tax Act prior to amendment that are to be paid before that date. machine translation, not official --- ## Cites - suppl-3622-356/art-2/par-1: 次条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-3622-356/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-356/art-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第二条第一項（経過措置の原則） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-356/art-2/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-20261106T173921-107, 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