# 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-3632-71. 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-3632-71` - 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-3632-71 - 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 昭和六三年三月三一日政令第七一号 suppl-3632-71 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-71 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3632-71/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-71/art-1 **第一項** この政令は、昭和六十三年四月一日から施行する。 suppl-3632-71/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-71/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1988. machine translation, not official ### 第二条（老人等の少額預金の利子所得等の非課税制度の対象とされる金融機関等の範囲等に関する経過措置） — Transitional Measures Concerning the Scope of Financial Institutions, etc. Subject to the Tax-Exempt System for Interest Income, etc. on Small-Sum Deposits of Elderly Persons or Similar Persons caption: machine translation, not official suppl-3632-71/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-71/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）第三十二条（金融機関等の範囲）及び第四十二条第一項第一号（同一金融機関の営業所等を経由して重ねて提出できる非課税貯蓄申告書の範囲）の規定は、この政令の施行の日（以下「施行日」という。）以後に預入、信託又は購入をする所得税法第十条第一項（老人等の少額預金の利子所得等の非課税）に規定する預貯金、合同運用信託又は有価証券について適用する。 suppl-3632-71/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-71/art-2/par-1 Article 32 (Scope of Financial Institutions, etc.) and Article 42, paragraph (1), item (i) (Scope of Statements of Tax-Exempt Savings That May Be Submitted Repeatedly via the business office of the Same Financial Institution or Other Such Place) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the Deposits and Savings, Jointly Managed Trusts or Securities prescribed in Article 10, paragraph (1) (Tax Exemption of Interest Income, etc. on Small-Sum Deposits of Elderly Persons or Similar Persons) of the Income Tax Act that are deposited, entrusted or purchased on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"). machine translation, not official ### 第三条（寄付金控除の対象となる公益の増進に著しく寄与する法人に対する寄付金に関する経過措置） — Transitional Measures Concerning Donations to Corporations That Contribute Significantly to the Promotion of the Public Interest Subject to the Donation Deduction caption: machine translation, not official suppl-3632-71/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-71/art-3 **第一項** 新令第二百十七条第一項（公益の増進に著しく寄与する法人の範囲）の規定は、個人が施行日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する。 suppl-3632-71/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-71/art-3/par-1 Article 217, paragraph (1) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order applies to the specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that an individual makes on or after the Effective Date. machine translation, not official ### 第四条（余命年数表に関する経過措置） — Transitional Measures Concerning the Table of Life Expectancy caption: machine translation, not official suppl-3632-71/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-71/art-4 **第一項** 新令別表は、施行日以後に支給を開始する新令第八十二条の三第一項第一号ロ（適格退職年金の額から控除する金額）に掲げる退職年金（新令第百八十三条第一項第二号イ（２）（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）の規定により新令第八十二条の三第二項の規定に準じて計算する同号イ（２）に掲げる年金を含む。以下この条において同じ。）について適用し、施行日前に支給を開始した退職年金については、なお従前の例による。 suppl-3632-71/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-71/art-4/par-1 The Appended Table of the New Order applies to the retirement pensions listed in Article 82-3, paragraph (1), item (i), (b) (Amount to Be Deducted from the Amount of Qualified Retirement Pension) of the New Order for which payment begins on or after the Effective Date (including the annuities listed in Article 183, paragraph (1), item (ii), (a)(2) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc.) of the New Order that are calculated in accordance with the provisions of Article 82-3, paragraph (2) of the New Order pursuant to the provisions of Article 183, paragraph (1), item (ii), (a)(2) of the New Order; the same applies hereinafter in this Article), and for the retirement pensions for which payment began before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3632-71/art-2/par-1: 第三十二条 → 所得税法施行令 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32 - suppl-3632-71/art-2/par-1: 第四十二条第一項第一号 → 所得税法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-1/item-1 - suppl-3632-71/art-2/par-1: 所得税法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033) - suppl-3632-71/art-3/par-1: 新令第二百十七条第一項 → 所得税法施行令 第二百十七条第一項 (Article 217, paragraph (1)), art-217/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-217/par-1 - suppl-3632-71/art-3/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) - suppl-3632-71/art-4/par-1: 新令第八十二条の三第一項第一号 → 所得税法施行令 第八十二条の三第一項第一号 (Article 82-3, paragraph (1), item (i)), art-82-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-3/par-1/item-1 - suppl-3632-71/art-4/par-1: 新令第百八十三条第一項第二号 → 所得税法施行令 第百八十三条第一項第二号 (Article 183, paragraph (1), item (ii)), art-183/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1/item-2 - suppl-3632-71/art-4/par-1: 新令第八十二条の三第二項 → 所得税法施行令 第八十二条の三第二項 (Article 82-3, paragraph (2)), art-82-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-3/par-2 - suppl-3632-71/art-4/par-1: この条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-3632-71/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-71/art-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第四条第一項（余命年数表に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-71/art-4/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-20261106T163957-135, translated 2026-11-07 - 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-20261106T173921-107, 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