# 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-4132-194. 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-4132-194` - 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-4132-194 - 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 平成一三年六月六日政令第一九四号 suppl-4132-194 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-194 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4132-194/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-194/art-1 **第一項** この政令は、公布の日から施行する。 suppl-4132-194/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-194/art-1/par-1 This Cabinet Order comes into effect on the date of promulgation. machine translation, not official ### 第二条（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-4132-194/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-194/art-2 **第一項** 第一条の規定による改正後の所得税法施行令（次項において「新所得税法施行令」という。）第百八十五条第一項の規定は、個人がこの政令の施行の日（以下「施行日」という。）以後に行う同項に規定する資産の移転について適用し、個人が施行日前に行った第一条の規定による改正前の所得税法施行令第百八十五条第一項に規定する資産の移転については、なお従前の例による。 suppl-4132-194/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-194/art-2/par-1 The provisions of Article 185, paragraph (1) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (referred to as the "New Order for Enforcement of the Income Tax Act" in the following paragraph) apply to a transfer of assets prescribed in that paragraph made by an individual on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a transfer of assets prescribed in Article 185, paragraph (1) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 that was made by an individual before the Effective Date. machine translation, not official **第二項** 新所得税法施行令第三百四十五条第二項の規定は、施行日以後に設定される所得税法第二百二十四条の三第二項第五号に規定する特定株式投資信託について適用し、施行日前に設定された同号に規定する特定株式投資信託については、なお従前の例による。 suppl-4132-194/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-194/art-2/par-2 The provisions of Article 345, paragraph (2) of the New Order for Enforcement of the Income Tax Act apply to a specified stock Investment Trust prescribed in Article 224-3, paragraph (2), item (v) of the Income Tax Act that is established on or after the Effective Date, and the provisions then in force continue to govern a specified stock Investment Trust prescribed in that item that was established before the Effective Date. machine translation, not official --- ## Cites - suppl-4132-194/art-2/par-1: 次項 → 所得税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4132-194/art-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-194/art-2/par-2 - suppl-4132-194/art-2/par-1: 第百八十五条第一項 → 所得税法施行令 第百八十五条第一項 (Article 185, paragraph (1)), art-185/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-185/par-1 - suppl-4132-194/art-2/par-2: 新所得税法施行令第三百四十五条第二項 → 所得税法施行令 第三百四十五条第二項 (Article 345, paragraph (2)), art-345/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-345/par-2 - suppl-4132-194/art-2/par-2: 所得税法第二百二十四条の三第二項第五号 → 所得税法 第二百二十四条の三第二項第五号 (Article 224-3, paragraph (2), item (v)), art-224-3/par-2/item-5 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-5 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第二条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-194/art-2/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-20261106T173921-094, 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-20261106T173921-116, 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