# 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-4092-103/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-4092-103/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-4092-103/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-4092-103/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4092-103/art-1 **第一項** この政令は、平成九年四月一日から施行する。ただし、第百六十一条第一項第一号イの改正規定及び附則第三条第一項の規定は、船舶安全法及び海洋汚染及び海上災害の防止に関する法律の一部を改正する法律（平成九年法律第七十八号。同項において「船舶安全法等改正法」という。）の施行の日から施行する。 suppl-4092-103/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4092-103/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1997; provided, however, that the provisions amending Article 161, paragraph (1), item (i), (a) and the provisions of Article 3, paragraph (1) of the Supplementary Provisions come into effect as of the day of enforcement of the Act Partially Amending the Ship Safety Act and the Act on Prevention of Marine Pollution and Maritime Disaster (Act No. 78 of 1997; referred to as the "Ship Safety Act, etc. Amendment Act" in that paragraph). machine translation, not official --- ## Cites - suppl-4092-103/art-1/par-1: 附則第三条第一項 → 所得税法施行令 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4092-103/art-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4092-103/art-3/par-1 - suppl-4092-103/art-1/par-1: 同項 → 所得税法施行令 附則第一条第一項 (Supplementary Provisions, Article 1, paragraph (1)), suppl-4092-103/art-1/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4092-103/art-1/par-1 ## 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-4092-103/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-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-112, 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