# 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-4012-92. 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-4012-92` - 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-4012-92 - 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 平成元年三月三一日政令第九二号 suppl-4012-92 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-92 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4012-92/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-92/art-1 **第一項** この政令は、平成元年四月一日から施行する。 suppl-4012-92/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-92/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1989. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4012-92/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-92/art-2 **第一項** 別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）の規定は、平成元年分（昭和六十四年一月一日から平成元年十二月三十一日までの期間に係る年分をいう。）以後の所得税について適用し、昭和六十三年分以前の所得税については、なお従前の例による。 suppl-4012-92/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-92/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for tax year 1989 (meaning the tax year for the period from January 1, 1989 to December 31, 1989) and thereafter, and the provisions then in force continue to govern income tax for tax year 1988 and earlier. machine translation, not official ### 第三条（非課税とされる通勤手当に関する経過措置） — Transitional Measures Concerning Commutation Allowances Treated as Nontaxable caption: machine translation, not official suppl-4012-92/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-92/art-3 **第一項** 新令第二十条の二（非課税とされる通勤手当）の規定は、昭和六十四年一月一日以後に受けるべき同条に規定する通勤手当（同日前に受ける当該通勤手当の差額として追給されるものを除く。）について適用し、同日前に受けるべき同条に規定する通勤手当（同日以後に受けるべき当該通勤手当で同日前に受けるものの差額として追給されるものを含む。）については、なお従前の例による。 suppl-4012-92/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-92/art-3/par-1 The provisions of Article 20-2 (Commutation Allowance Treated as Nontaxable) of the New Order apply to the commutation allowance prescribed in that Article that is to be received on or after January 1, 1989 (excluding any such commutation allowance that is paid additionally as the difference in the commutation allowance received before that day), and the provisions then in force continue to govern the commutation allowance prescribed in that Article that is to be received before that day (including any such commutation allowance that is to be received on or after that day and is paid additionally as the difference in the commutation allowance received before that day). machine translation, not official **第二項** 昭和六十四年一月一日以後に受けるべき前項の通勤手当でこの政令の施行の日（以下「施行日」という。）前に受けたものに係る所得税法第四編第二章第一節（給与所得に係る源泉徴収義務又は徴収税額）の規定の適用については、新令第二十条の二及び同項の規定にかかわらず、なお従前の例による。 suppl-4012-92/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-92/art-3/par-2 With regard to the application of the provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes on Salary Income or Tax Amount Collected) of the Income Tax Act to a commutation allowance referred to in the preceding paragraph that is to be received on or after January 1, 1989 and that was received before the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern, notwithstanding Article 20-2 of the New Order and the preceding paragraph. machine translation, not official ### 第四条（老人等の郵便貯金の利子所得の非課税制度の対象とされる老人等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Elderly Persons or Similar Persons Covered by the Nontaxation System for Interest Income on Postal Savings of Elderly Persons or Similar Persons caption: machine translation, not official suppl-4012-92/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-92/art-4 **第一項** 新令第三十条の三（老人等の範囲）の規定は、施行日以後に預入をする郵便貯金について適用し、施行日前に預入をした郵便貯金については、なお従前の例による。 suppl-4012-92/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-92/art-4/par-1 The provisions of Article 30-3 (Scope of Elderly Persons or Similar Persons) of the New Order apply to postal savings deposited on or after the Effective Date, and the provisions then in force continue to govern postal savings deposited before the Effective Date. machine translation, not official ### 第五条（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-4012-92/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-92/art-5 **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し、個人が施行日前に支出した当該特定寄付金については、なお従前の例による。 suppl-4012-92/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-92/art-5/par-1 The provisions of Article 217, paragraph (1) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the New Order apply to 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, and the provisions then in force continue to govern those specified donations that an individual made before the Effective Date. machine translation, not official **第二項** 新令第二百十七条第一項第三号イ、ロ、ホ、ヘ、ヲ、ヨ又はソに掲げる法人につき同号に規定する主務大臣が施行日前に当該法人に該当する旨の証明をした事実がある場合には、当該証明（当該証明が二以上あるときは、施行日に最も近い証明に限る。）を同号の認定と、当該証明を受けた日を同号の認定を受けた日とみなす。 suppl-4012-92/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-92/art-5/par-2 Where, with respect to a juridical person listed in Article 217, paragraph (1), item (iii), (a), (b), (e), (f), (l), (o) or (r) of the New Order, the competent minister prescribed in that item has certified before the Effective Date that the juridical person falls under that description, that certification (where there are two or more such certifications, limited to the one closest to the Effective Date) is deemed to be the recognition under that item, and the date on which that certification was received is deemed to be the date on which the recognition under that item was received. machine translation, not official --- ## Cites - suppl-4012-92/art-3/par-1: 新令第二十条の二 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2 - suppl-4012-92/art-3/par-2: 前項 → 所得税法施行令 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4012-92/art-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-92/art-3/par-1 - suppl-4012-92/art-3/par-2: 新令第二十条の二 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2 - suppl-4012-92/art-5/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-4012-92/art-5/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-4012-92/art-5/par-2: 新令第二百十七条第一項第三号 → 所得税法施行令 第二百十七条第一項第三号 (Article 217, paragraph (1), item (iii)), art-217/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-217/par-1/item-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第三条第二項（非課税とされる通勤手当に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4012-92/art-3/par-2 --- ## 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-20261106T173921-096, 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