# 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-4012-217. 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-4012-217` - 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-4012-217 - 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 平成元年七月七日政令第二一七号 suppl-4012-217 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-217 **第一項** この政令は、公布の日から施行する。 suppl-4012-217/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-217/par-1 This Cabinet Order comes into effect on the date of promulgation. machine translation, not official **第二項** 第四条の規定による改正後の所得税法施行令第四十二条第一項第一号の規定は、この政令の施行の日以後に預入、信託又は購入をする所得税法（昭和四十年法律第三十三号）第十条第一項に規定する預貯金、合同運用信託又は有価証券について適用する。 suppl-4012-217/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-217/par-2 The provisions of Article 42, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 4 apply to Deposits and Savings, Jointly Managed Trusts or Securities prescribed in Article 10, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) that are deposited, entrusted or purchased on or after the day of enforcement of this Cabinet Order. machine translation, not official --- ## Cites - suppl-4012-217/par-2: 所得税法施行令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-4012-217/par-2: 所得税法（昭和四十年法律第三十三号）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) --- ## 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-20261106T173921-094, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-109, 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