# 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-4052-85. 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-4052-85` - 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-4052-85 - 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 平成五年三月三一日政令第八五号 suppl-4052-85 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4052-85/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-1 **第一項** この政令は、平成五年四月一日から施行する。ただし、第二百十七条第一項第一号の改正規定及び附則第六条第一項の規定は、環境事業団法の一部を改正する法律（平成五年法律第四十二号）の施行の日から施行する。 suppl-4052-85/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1993; provided, however, that the provisions amending Article 217, paragraph (1), item (i) and the provisions of Article 6, paragraph (1) of the Supplementary Provisions come into effect as of the day of enforcement of the Act Partially Amending the Environment Corporation Act (Act No. 42 of 1993). machine translation, not official ### 第二条（有価証券に準ずるものの範囲に関する経過措置） — Transitional Measures Concerning the Scope of Instruments Equivalent to Securities caption: machine translation, not official suppl-4052-85/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）第四条第二号（有価証券に準ずるものの範囲）の規定は、平成五年分以後の所得税について適用し、平成四年分以前の所得税については、なお従前の例による。 suppl-4052-85/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-2/par-1 The provisions of Article 4, item (ii) (Scope of Instruments Equivalent to Securities) 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 1993 and thereafter, and the provisions then in force continue to govern income tax for tax year 1992 and earlier. machine translation, not official **第二項** この政令の施行の際現に新令第四条第二号に掲げる証券又は証書を有する個人については、この政令の施行の日（以下「施行日」という。）においてその証券又は証書を取得したものとみなして、所得税法施行令第百六条第二項（有価証券の評価の方法の選定）の規定を適用する。 suppl-4052-85/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-2/par-2 With regard to an individual who, at the time of enforcement of this Cabinet Order, actually holds instruments or certificates listed in Article 4, item (ii) of the New Order, Article 106, paragraph (2) (Selection of Method of Valuation of Securities) of the Order for Enforcement of the Income Tax Act applies on the assumption that the individual acquired those instruments or certificates on the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"). machine translation, not official ### 第三条（障害者及び特別障害者の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Persons with a Disability and Persons with a Particular Disability caption: machine translation, not official suppl-4052-85/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-3 **第一項** 施行日前に受けた改正前の所得税法施行令（以下「旧令」という。）第十条第一項第七号又は第二項第六号（障害者及び特別障害者の範囲）の規定による認定は、新令第十条第一項第七号又は第二項第六号（障害者及び特別障害者の範囲）の規定による認定とみなす。 suppl-4052-85/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-3/par-1 A certification received before the Effective Date under Article 10, paragraph (1), item (vii) or paragraph (2), item (vi) (Scope of Persons with a Disability and Persons with a Particular Disability) of the Order for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Order") is deemed to be a certification under Article 10, paragraph (1), item (vii) or paragraph (2), item (vi) (Scope of Persons with a Disability and Persons with a Particular Disability) of the New Order. machine translation, not official ### 第四条（特定退職金共済団体の要件に関する経過措置） — Transitional Measures Concerning the Requirements for Specified Retirement Allowance Mutual Aid Organizations caption: machine translation, not official suppl-4052-85/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-4 **第一項** 新令第七十三条第一項第五号ホ（特定退職金共済団体の要件）の規定は、施行日以後に同項の承認（新令第七十四条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用する。 suppl-4052-85/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-4/par-1 The provisions of Article 73, paragraph (1), item (v), (e) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply where approval under that paragraph (including approval of a change under Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order) is received on or after the Effective Date. machine translation, not official ### 第五条（資産の譲渡とみなされる行為に関する経過措置） — Transitional Measures Concerning Acts Deemed to Be a Transfer of Assets caption: machine translation, not official suppl-4052-85/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-5 **第一項** 新令第七十九条第一項（資産の譲渡とみなされる行為）の規定は、個人が施行日以後に行う同項に規定する借地権又は地役権の設定について適用し、個人が施行日前に行った旧令第七十九条第一項（資産の譲渡とみなされる行為）に規定する借地権又は地役権の設定については、なお従前の例による。 suppl-4052-85/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-5/par-1 The provisions of Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) of the New Order apply to the establishment of a land leasehold right or servitude prescribed in that paragraph that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern the establishment of a land leasehold right or servitude prescribed in Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) of the Former Order that an individual carried out before the Effective Date. machine translation, not official ### 第六条（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-4052-85/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-6 **第一項** 新令第二百十七条第一項第一号（公益の増進に著しく寄与する法人の範囲）の規定は、個人が環境事業団法の一部を改正する法律の施行の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、個人が同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-4052-85/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-6/par-1 The provisions of Article 217, paragraph (1), item (i) (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 day of enforcement of the Act Partially Amending the Environment Corporation Act, and the provisions then in force continue to govern those specified donations that an individual made before that day. machine translation, not official **第二項** 新令第二百十七条第一項第三号及び第四号の規定は、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-4052-85/art-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-6/par-2 The provisions of Article 217, paragraph (1), items (iii) and (iv) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) 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 ### 第七条（国内にある資産の譲渡による所得に関する経過措置） — Transitional Measures Concerning Income from Transfer of Assets in Japan caption: machine translation, not official suppl-4052-85/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-7 **第一項** 新令第二百八十条第二項（国内にある資産の譲渡による所得）の規定は、個人の施行日以後に行われる同項第二号に掲げる資産の譲渡により生ずる所得について適用し、個人の施行日前に行われた当該資産の譲渡により生ずる所得については、なお従前の例による。 suppl-4052-85/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-7/par-1 The provisions of Article 280, paragraph (2) (Income from the Transfer of Assets in Japan) of the New Order apply to income arising from the transfer of assets listed in item (ii) of that paragraph that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern income arising from the transfer of those assets that an individual carried out before the Effective Date. machine translation, not official ### 第八条（報酬、料金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Remuneration, Fees, etc. caption: machine translation, not official suppl-4052-85/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-8 **第一項** 新令第三百二十条第一項及び第三項（報酬、料金、契約金又は賞金に係る源泉徴収）の規定は、平成五年五月一日以後に支払うべき所得税法第二百四条第一項第一号及び第四号（報酬、料金等に係る源泉徴収義務）に掲げる報酬又は料金について適用し、同日前に支払うべき当該報酬又は料金については、なお従前の例による。 suppl-4052-85/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-8/par-1 The provisions of Article 320, paragraphs (1) and (3) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order apply to remuneration or fees listed in Article 204, paragraph (1), items (i) and (iv) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Income Tax Act that are to be paid on or after May 1, 1993, and the provisions then in force continue to govern those remuneration or fees that are to be paid before that day. machine translation, not official --- ## Cites - suppl-4052-85/art-1/par-1: 附則第六条第一項 → 所得税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4052-85/art-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-6/par-1 - suppl-4052-85/art-2/par-1: 第四条第二号 → 所得税法施行令 第四条第一項第二号 (Article 4, paragraph (1), item (ii)), art-4/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-4/par-1/item-2 - suppl-4052-85/art-2/par-2: 新令第四条第二号 → 所得税法施行令 第四条第一項第二号 (Article 4, paragraph (1), item (ii)), art-4/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-4/par-1/item-2 - suppl-4052-85/art-2/par-2: 所得税法施行令第百六条第二項 → 所得税法施行令 第百六条第二項 (Article 106, paragraph (2)), art-106/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-106/par-2 - suppl-4052-85/art-3/par-1: 新令第十条第一項第七号 → 所得税法施行令 第十条第一項第七号 (Article 10, paragraph (1), item (vii)), art-10/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-1/item-7 - suppl-4052-85/art-3/par-1: 第二項第六号 → 所得税法施行令 第十条第二項第六号 (Article 10, paragraph (2), item (vi)), art-10/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-10/par-2/item-6 - suppl-4052-85/art-4/par-1: 新令第七十三条第一項第五号 → 所得税法施行令 第七十三条第一項第五号 (Article 73, paragraph (1), item (v)), art-73/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-73/par-1/item-5 - suppl-4052-85/art-4/par-1: 同項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-73/par-1 - suppl-4052-85/art-4/par-1: 新令第七十四条第五項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-74/par-5 - suppl-4052-85/art-5/par-1: 新令第七十九条第一項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-79/par-1 - suppl-4052-85/art-6/par-1: 新令第二百十七条第一項第一号 → 所得税法施行令 第二百十七条第一項第一号 (Article 217, paragraph (1), item (i)), art-217/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-217/par-1/item-1 - suppl-4052-85/art-6/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-4052-85/art-6/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 - suppl-4052-85/art-6/par-2: 第四号 → 所得税法施行令 第二百十七条第一項第四号 (Article 217, paragraph (1), item (iv)), art-217/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-217/par-1/item-4 - suppl-4052-85/art-6/par-2: 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-4052-85/art-7/par-1: 新令第二百八十条第二項 → 所得税法施行令 第二百八十条第二項 (Article 280, paragraph (2)), art-280/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-280/par-2 - suppl-4052-85/art-7/par-1: 同項第二号 → 所得税法施行令 第二百八十条第二項第二号 (Article 280, paragraph (2), item (ii)), art-280/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-280/par-2/item-2 - suppl-4052-85/art-8/par-1: 新令第三百二十条第一項 → 所得税法施行令 第三百二十条第一項 (Article 320, paragraph (1)), art-320/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-320/par-1 - suppl-4052-85/art-8/par-1: 第三項 → 所得税法施行令 第三百二十条第三項 (Article 320, paragraph (3)), art-320/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-320/par-3 - suppl-4052-85/art-8/par-1: 所得税法第二百四条第一項第一号 → 所得税法 第二百四条第一項第一号 (Article 204, paragraph (1), item (i)), art-204/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-1 (e-Gov law ID 340AC0000000033) - suppl-4052-85/art-8/par-1: 第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-4 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-1/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-20261106T163957-120, translated 2026-11-07 - 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-20261106T173921-100, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-107, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-111, 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