# 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-3632-362/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-3632-362/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-3632-362/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 caption: machine translation, not official suppl-3632-362/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-1 **第一項** この政令は、昭和六十四年一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。 suppl-3632-362/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-1/par-1 This Cabinet Order comes into effect as of January 1, 1989; provided, however, that the provisions listed in the following items come into effect as of the date specified respectively in those items. machine translation, not official **一** 次に掲げる規定　公布の日 suppl-3632-362/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-1/par-1/item-1 the following provisions: the date of promulgation machine translation, not official **イ** 第一条中所得税法施行令第百三十七条第一項の改正規定及び附則第五条の規定 suppl-3632-362/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-1/par-1/item-1/sub-1 the provision in Article 1 amending Article 137, paragraph (1) of the Order for Enforcement of the Income Tax Act and the provision of Article 5 of the Supplementary Provisions; machine translation, not official **二** 略 suppl-3632-362/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-1/par-1/item-2 Omitted machine translation, not official **三** 次に掲げる規定　昭和六十四年四月一日 suppl-3632-362/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-1/par-1/item-3 the following provisions: April 1, 1989 machine translation, not official **イ** 第一条中所得税法施行令の目次の改正規定（「第三百四十二条」を「第三百四十六条」に改める部分に限る。）、同令第二十六条を削る改正規定、同令第二十五条の二を同令第二十六条とする改正規定、同令第二十七条から第二十八条の二までを削る改正規定、同令第二十九条の改正規定、同条を同令第二十七条とし、同条の次に二条を加える改正規定、同令第二十九条の二を削る改正規定、同令第三十条、第六十条、第六十四条第一項第二号、第八十一条第二号、第百三十八条、第百三十九条、第二百八十条第二項第二号から第四号まで及び第二百九十一条第三号の改正規定、同条第四号を削る改正規定、同条中第五号を第四号とし、第六号を第五号とし、第七号を第六号とし、同条に六項を加える改正規定、同令第三百三十五条第二項の改正規定並びに同令第三百四十二条を同令第三百四十六条とし、同令第三百四十一条を同令第三百四十五条とし、同令第三百四十条の次に四条を加える改正規定並びに附則第二条の二、第四条、第六条、第八条及び第九条の規定 suppl-3632-362/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-1/par-1/item-3/sub-1 the provision in Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (limited to the part amending "Article 342" to "Article 346"), the provision deleting Article 26 of that Order, the provision making Article 25-2 of that Order Article 26 of that Order, the provision deleting Articles 27 through 28-2 of that Order, the provision amending Article 29 of that Order, the provision making that Article Article 27 of that Order and adding two Articles after that Article, the provision deleting Article 29-2 of that Order, the provisions amending Article 30, Article 60, Article 64, paragraph (1), item (ii), Article 81, item (ii), Article 138, Article 139, Article 280, paragraph (2), items (ii) through (iv) and Article 291, item (iii) of that Order, the provision deleting item (iv) of that Article, the provision making item (v) of that Article item (iv), item (vi) item (v) and item (vii) item (vi), and adding six paragraphs to that Article, the provision amending Article 335, paragraph (2) of that Order, the provision making Article 342 of that Order Article 346 of that Order, making Article 341 of that Order Article 345 of that Order, and adding four Articles after Article 340 of that Order, and the provisions of Articles 2-2, 4, 6, 8 and 9 of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-3632-362/art-1/par-1/item-1/sub-1: 附則第五条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-3632-362/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-5 - suppl-3632-362/art-1/par-1/item-3/sub-1: 附則第二条の二 → 所得税法施行令 附則第二条の二 (Supplementary Provisions, Article 2-2), suppl-3632-362/art-2-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-2-2 - suppl-3632-362/art-1/par-1/item-3/sub-1: 第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-3632-362/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-4 - suppl-3632-362/art-1/par-1/item-3/sub-1: 第六条 → 所得税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-3632-362/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-6 - suppl-3632-362/art-1/par-1/item-3/sub-1: 第八条 → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-3632-362/art-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-8 - suppl-3632-362/art-1/par-1/item-3/sub-1: 第九条 → 所得税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-3632-362/art-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-362/art-9 --- ## 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-20261106T163957-135, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-093, 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