# 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-4112-118. 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-4112-118` - 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-4112-118 - 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 平成一一年三月三一日政令第一一八号 suppl-4112-118 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4112-118/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-1 **第一項** この政令は、平成十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4112-118/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1999; provided, however, that the provisions listed in the following items come into effect as of the day specified in the respective items. machine translation, not official **一** 第五十一条の二第一項各号列記以外の部分の改正規定及び附則第四条の規定　平成十三年一月一日 suppl-4112-118/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-1/par-1/item-1 The provisions amending the part of Article 51-2, paragraph (1) other than the items, and the provisions of Article 4 of the Supplementary Provisions: January 1, 2001; machine translation, not official **二** 第三百三十五条第二項及び第三百三十六条第二項の改正規定、第三百三十九条の次に二条を加える改正規定並びに附則第七条の規定　都市基盤整備公団法（平成十一年法律第七十六号）附則第一条ただし書に規定する日 suppl-4112-118/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-1/par-1/item-2 The provisions amending Article 335, paragraph (2) and Article 336, paragraph (2), the provisions adding two Articles after Article 339, and the provisions of Article 7 of the Supplementary Provisions: the day prescribed in the proviso to Article 1 of the Supplementary Provisions of the Urban Infrastructure Development Corporation Act (Act No. 76 of 1999). machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4112-118/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/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、平成十一年分以後の所得税について適用し、平成十年分以前の所得税については、なお従前の例による。 suppl-4112-118/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/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 1999 and thereafter, and the provisions then in force continue to govern income tax for tax year 1998 and earlier. machine translation, not official ### 第三条（非課税貯蓄に関する異動申告書に関する経過措置） — Transitional Measures Concerning the Notice of Change Concerning Tax-Exempt Savings caption: machine translation, not official suppl-4112-118/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-3 **第一項** 新令第四十三条第三項（非課税貯蓄に関する異動申告書）の規定は、この政令の施行の日（以下「施行日」という。）以後に同項に規定する特定有価証券に関する事務の全部が同項に規定する移管先の営業所等に移管される場合について適用する。 suppl-4112-118/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-3/par-1 The provisions of Article 43, paragraph (3) (Notice of Change Concerning Tax-Exempt Savings) of the New Order apply where the whole of the administrative work relating to the specified Securities prescribed in that paragraph is transferred, on or after the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), to the business office or similar place receiving the transfer prescribed in that paragraph. machine translation, not official ### 第四条（公社債等に係る有価証券の保管の委託又は登録に関する経過措置） — Transitional Measures Concerning Custody or Registration of Securities Relating to Public and Corporate Bonds, etc. caption: machine translation, not official suppl-4112-118/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-4 **第一項** 新令第五十一条の二第一項（公社債等に係る有価証券の保管の委託又は登録）の規定は、所得税法第十一条第一項若しくは第二項又は同条第三項（公共法人等及び公益信託に係る非課税）に規定する内国法人若しくは外国法人又は公益信託が支払を受けるこれらの規定に規定する公社債等の利子でその計算期間の初日が平成十三年一月一日以後であるものについて適用し、その計算期間の初日が平成十三年一月一日前であるものについては、なお従前の例による。 suppl-4112-118/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-4/par-1 The provisions of Article 51-2, paragraph (1) (Custody or Registration of Securities Relating to Public and Corporate Bonds, etc.) of the New Order apply to interest on public and corporate bonds, etc. prescribed in Article 11, paragraph (1) or (2), or paragraph (3) of that Article (Nontaxation of Public Corporations, etc. and Public Interest Trusts) of the Income Tax Act that a Domestic Corporation or Foreign Corporation prescribed in those provisions or a public interest trust receives, for which the first day of the calculation period is on or after January 1, 2001, and the provisions then in force continue to govern those for which the first day of the calculation period is before January 1, 2001. machine translation, not official ### 第五条（特定退職金共済団体の要件等に関する経過措置） — Transitional Measures Concerning the Requirements, etc. of Specified Retirement Allowance Mutual Aid Organizations caption: machine translation, not official suppl-4112-118/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-5 **第一項** 新令第七十三条（特定退職金共済団体の要件）の規定は、施行日以後に同条第一項の承認（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-4112-118/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-5/par-1 Article 73 (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the New Order applies to the case where approval under paragraph (1) of that Article (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-4112-118/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-6 **第一項** 新令第二百十七条第一項第三号（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-4112-118/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-6/par-1 Article 217, paragraph (1), item (iii) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order applies to the 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 for those specified donations that an individual made before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第七条（無記名割引債の償還金の告知書等の提出等に関する経過措置） — Transitional Measures Concerning Submission of Paper-Based Notices, etc. for Redemption Money of Bearer Discount Bonds caption: machine translation, not official suppl-4112-118/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-7 **第一項** 新令第三百三十九条の二（無記名割引債の償還金の告知書等の提出等）及び第三百三十九条の三（割引債の範囲等）の規定は、都市基盤整備公団法附則第一条ただし書に規定する日（次項において「基準日」という。）以後に支払を受ける新令第三百三十九条の二第一項に規定する償還金について適用する。 suppl-4112-118/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-7/par-1 The provisions of Article 339-2 (Submission of Paper-Based Notices, etc. for Redemption Money of Bearer Discount Bonds) and Article 339-3 (Scope, etc. of Discount Bonds) of the New Order apply to redemption money prescribed in Article 339-2, paragraph (1) of the New Order that is received on or after the date prescribed in the proviso to Article 1 of the Supplementary Provisions of the Urban Infrastructure Development Corporation Act (referred to as the "base date" in the following paragraph). machine translation, not official **第二項** 新令第三百三十九条の二第一項に規定する無記名割引債を有する者が、当該無記名割引債を基準日前から引き続き同条第二項に規定する金融機関の営業所等に保管の委託をしている場合において、基準日以後最初に当該保管の委託をしている無記名割引債の償還金の支払を受ける日までに、同条第一項に規定する告知書に同項に規定する財務省令で定める事項を記載し、これを当該金融機関の営業所等の長に提出をしたときは、当該保管の委託に係る契約は当該提出をした日に締結されたものと、当該告知書は当該締結の際に提出された同条第二項の告知書とそれぞれみなして、同条の規定を適用する。 suppl-4112-118/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-7/par-2 In the case where a person who holds a bearer discount bond prescribed in Article 339-2, paragraph (1) of the New Order has had that bearer discount bond held in custody continuously since before the base date at the business office of a financial institution or other such place prescribed in paragraph (2) of that Article, and, by the day on which the person first receives, on or after the base date, payment of redemption money for the bearer discount bond held in custody, enters the particulars specified by Ministry of Finance Order prescribed in paragraph (1) of that Article in the paper-based notice prescribed in that paragraph and submits it to the head of that business office of the financial institution or other such place, the contract for that custody is deemed to have been concluded on the day of that submission, and that paper-based notice is deemed to be the paper-based notice referred to in paragraph (2) of that Article submitted at the time of that conclusion, and that Article applies. machine translation, not official --- ## Cites - suppl-4112-118/art-1/par-1/item-1: 附則第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4112-118/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-4 - suppl-4112-118/art-1/par-1/item-2: 附則第七条 → 所得税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-4112-118/art-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-7 - suppl-4112-118/art-3/par-1: 新令第四十三条第三項 → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-3 - suppl-4112-118/art-4/par-1: 新令第五十一条の二第一項 → 所得税法施行令 第五十一条の二第一項 (Article 51-2, paragraph (1)), art-51-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1 - suppl-4112-118/art-4/par-1: 所得税法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033) - suppl-4112-118/art-4/par-1: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033) - suppl-4112-118/art-4/par-1: 同条第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/income-tax-act/art-11/par-3 (e-Gov law ID 340AC0000000033) - suppl-4112-118/art-5/par-1: 新令第七十三条 → 所得税法施行令 第七十三条 (Article 73), art-73 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-73 - suppl-4112-118/art-5/par-1: 同条第一項 → 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-4112-118/art-5/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-4112-118/art-6/par-1: 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-4112-118/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-4112-118/art-7/par-1: 次項 → 所得税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4112-118/art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-7/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-1/par-1/item-1 - 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-1/par-1/item-2 - 所得税法施行令 附則第七条第一項（無記名割引債の償還金の告知書等の提出等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-118/art-7/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-20261106T163957-135, 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-20261106T173921-112, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-114, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-115, 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