# 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-4092-277. 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-4092-277` - 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-4092-277 - 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 平成九年九月五日政令第二七七号 suppl-4092-277 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4092-277 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4092-277/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4092-277/art-1 **第一項** この政令は、障害者の雇用の促進等に関する法律の一部を改正する法律（次条第一項において「改正法」という。）の施行の日（平成十年七月一日）から施行する。ただし、第一条の改正規定、第十六条の改正規定、第十九条の前の見出しを削る改正規定、同条の改正規定、第二十条を削る改正規定、第二十一条を第二十条とし、第二十一条の二を第二十一条とし、第二十一条の三を第二十一条の二とし、第二十一条の四を第二十一条の三とする改正規定及び附則第三項の改正規定並びに次条第二項の規定、附則第三条及び第四条の規定並びに附則第五条の規定（「第十八条第二号から第三号の二まで」を「第十八条第二号、第三号及び第五号から第七号まで」に改める部分に限る。）は、同年四月一日から施行する。 suppl-4092-277/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4092-277/art-1/par-1 This Cabinet Order comes into effect as of the date of enforcement of the Act Partially Amending the Act to Facilitate the Employment of Persons with Disabilities (referred to as the "Amending Act" in paragraph (1) of the following Article) (July 1, 1998); provided, however, that the provision amending Article 1, the provision amending Article 16, the provision deleting the heading preceding Article 19, the provision amending that Article, the provision deleting Article 20, the provision making Article 21 Article 20, Article 21-2 Article 21, Article 21-3 Article 21-2 and Article 21-4 Article 21-3, and the provision amending paragraph (3) of the Supplementary Provisions, as well as the provision of paragraph (2) of the following Article, the provisions of Article 3 and Article 4 of the Supplementary Provisions, and the provision of Article 5 of the Supplementary Provisions (limited to the part amending "Article 18, item (ii) through item (iii)-2" to "Article 18, item (ii), item (iii) and items (v) through (vii)"), come into effect as of April 1 of the same year. machine translation, not official --- ## 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-20261106T163957-140, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-093, 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