# 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-4112-204. 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-4112-204` - 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-4112-204 - 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 平成一一年六月二三日政令第二〇四号 suppl-4112-204 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-204 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4112-204/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-204/art-1 **第一項** この政令は、平成十一年七月一日から施行する。 suppl-4112-204/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-204/art-1/par-1 This Cabinet Order comes into effect on July 1, 1999. machine translation, not official ### 第六条（所得税法施行令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act caption: machine translation, not official suppl-4112-204/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-204/art-6 **第一項** 第二十九条の規定による改正後の所得税法施行令第七十二条第二項の規定は、施行日以後に支給する同項第三号に掲げる一時金について適用し、施行日前に支給した第二十九条の規定による改正前の所得税法施行令第七十二条第二項第三号に掲げる一時金については、なお従前の例による。 suppl-4112-204/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4112-204/art-6/par-1 The provisions of Article 72, paragraph (2) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 29 apply to lump-sum payments listed in item (iii) of that paragraph that are paid on or after the Effective Date, and the provisions then in force continue to govern lump-sum payments listed in Article 72, paragraph (2), item (iii) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 29 that were paid before the Effective Date. machine translation, not official --- ## Cites - suppl-4112-204/art-6/par-1: 所得税法施行令第七十二条第二項 → 所得税法施行令 第七十二条第二項 (Article 72, paragraph (2)), art-72/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-2 --- ## 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-20261106T173921-099, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, 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