# 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-4112-118/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-4112-118/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-4112-118/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-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 --- ## 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 --- ## 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-20261106T173921-114, 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