# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- 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-4132-274`
- 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-4132-274
- 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.

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## 附　則 平成一三年八月一五日政令第二七四号
<sup>suppl-4132-274 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-274</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4132-274/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-274/art-1</sup>

**第一項**  この政令は、平成十三年十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。
<sup>suppl-4132-274/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-274/art-1/par-1</sup>
This Cabinet Order comes into effect on October 1, 2001; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一**  第一条中所得税法施行令第四条の改正規定、同令第六十一条の改正規定、同令第八十四条の改正規定、同令第百十三条の改正規定、同令第百十四条の改正規定、同令第二百八十条の改正規定、同令第二百九十一条の改正規定及び同令第三百四十六条の改正規定、第二条中法人税法施行令第九条の改正規定、同令第十一条の改正規定、同令第二十三条の改正規定、同令第百十九条の改正規定、同令第百三十六条の四の改正規定、同令第百三十九条の三の改正規定、同令第百七十七条の改正規定及び同令第百八十七条の改正規定、第四条中消費税法施行令第六条の改正規定、同令第九条の改正規定、同令第十条第三項第五号の改正規定、同令第四十八条の改正規定、同令第五十一条の改正規定及び同令第五十九条の改正規定、第五条の規定並びに第六条中租税特別措置法施行令第四条の三の改正規定、同令第五条の二の見出しの改正規定、同令第十九条の三の見出し及び同条の改正規定（同条第十一項に係る部分を除く。）、同令第二十五条の八第十一項の次に五項を加える改正規定（同条第十二項に係る部分に限る。）並びに同令第五十三条の改正規定並びに次条及び附則第三条の規定　商法等の一部を改正する等の法律（平成十三年法律第七十九号。以下「商法等改正法」という。）の施行の日
  <sup>suppl-4132-274/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-274/art-1/par-1/item-1</sup>
  the provisions amending Article 4 of the Order for Enforcement of the Income Tax Act in Article 1, the provisions amending Article 61 of that Order, the provisions amending Article 84 of that Order, the provisions amending Article 113 of that Order, the provisions amending Article 114 of that Order, the provisions amending Article 280 of that Order, the provisions amending Article 291 of that Order, and the provisions amending Article 346 of that Order; the provisions amending Article 9 of the Order for the Enforcement of the Corporation Tax Act in Article 2, the provisions amending Article 11 of that Order, the provisions amending Article 23 of that Order, the provisions amending Article 119 of that Order, the provisions amending Article 136-4 of that Order, the provisions amending Article 139-3 of that Order, the provisions amending Article 177 of that Order, and the provisions amending Article 187 of that Order; the provisions amending Article 6 of the Order for Enforcement of the Consumption Tax Act in Article 4, the provisions amending Article 9 of that Order, the provisions amending Article 10, paragraph (3), item (v) of that Order, the provisions amending Article 48 of that Order, the provisions amending Article 51 of that Order, and the provisions amending Article 59 of that Order; the provisions of Article 5; and the provisions amending Article 4-3 of the Order for Enforcement of the Act on Special Measures Concerning Taxation in Article 6, the provisions amending the heading of Article 5-2 of that Order, the provisions amending the heading of Article 19-3 of that Order and the provisions amending that Article (excluding the portion pertaining to paragraph (11) of that Article), the provisions adding five paragraphs after Article 25-8, paragraph (11) of that Order (limited to the portion pertaining to paragraph (12) of that Article), and the provisions amending Article 53 of that Order, as well as the provisions of the following Article and Article 3 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Commercial Code, etc. (Act No. 79 of 2001; hereinafter referred to as the "Commercial Code, etc. Amendment Act");
  <sup>machine translation, not official</sup>

  **二**  第一条中所得税法施行令第十条の改正規定、第二条中法人税法施行令第五条の改正規定並びに第六条中租税特別措置法施行令第六条の八の改正規定、同令第二十九条の二の改正規定及び同令第四十条の十九の改正規定　公布の日
  <sup>suppl-4132-274/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-274/art-1/par-1/item-2</sup>
  the provisions amending Article 10 of the Order for Enforcement of the Income Tax Act in Article 1, the provisions amending Article 5 of the Order for the Enforcement of the Corporation Tax Act in Article 2, and the provisions amending Article 6-8 of the Order for Enforcement of the Act on Special Measures Concerning Taxation in Article 6, the provisions amending Article 29-2 of that Order, and the provisions amending Article 40-19 of that Order: the date of promulgation.
  <sup>machine translation, not official</sup>

### 第二条（交付金銭等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by Persons Receiving Delivered Money, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4132-274/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-274/art-2</sup>

**第一項**  所得税法第二百二十四条の三第三項に規定する交付を受ける者が商法等改正法の施行の日前にされた第一条の規定による改正前の所得税法施行令第三百四十六条第一項第四号に規定する株式の消却（当該株式の消却のための同号の法人による同号の株式の取得を含む。）により交付を受けた同号に掲げる金銭及び金銭以外の資産については、なお従前の例による。
<sup>suppl-4132-274/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-274/art-2/par-1</sup>
With regard to a recipient prescribed in Article 224-3, paragraph (3) of the Income Tax Act, the provisions then in force continue to govern the money and assets other than money listed in Article 346, paragraph (1), item (iv) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 that the recipient has been delivered through the cancellation of shares prescribed in that item (including the acquisition of those shares prescribed in that item by the corporation prescribed in that item for the purpose of that cancellation) effected before the date of enforcement of the Commercial Code, etc. Amendment Act.
<sup>machine translation, not official</sup>

**第二項**  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。）第三百四十六条第一項（第五号に係る部分に限る。）の規定は、所得税法第二百二十四条の三第三項に規定する交付を受ける者が商法等改正法の施行の日以後にされる同号に規定する自己の株式の取得により交付を受ける同号に掲げる金銭及び金銭以外の資産について適用する。
<sup>suppl-4132-274/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-274/art-2/par-2</sup>
The provisions of Article 346, paragraph (1) (limited to the portion pertaining to item (v)) 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 the money and assets other than money listed in that item that a recipient prescribed in Article 224-3, paragraph (3) of the Income Tax Act is delivered through the acquisition of own shares prescribed in that item effected on or after the date of enforcement of the Commercial Code, etc. Amendment Act.
<sup>machine translation, not official</sup>

**第三項**  商法等改正法附則第三条第一項の規定の適用がある場合における新所得税法施行令第三百四十六条第一項の規定の適用については、同項第五号に規定する自己の株式の取得には、商法等改正法附則第三条第一項の規定に基づき商法等改正法第一条の規定による改正前の商法（明治三十二年法律第四十八号。以下「旧商法」という。）第二百十条ノ二第二項（商法等改正法附則第三条第二項の規定によりなおその効力を有するものとされる場合を含む。）に規定する決議をした株式会社が行う自己の株式の買受けによる当該自己の株式の取得を含まないものとする。
<sup>suppl-4132-274/art-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-274/art-2/par-3</sup>
Where the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act apply, in applying the provisions of Article 346, paragraph (1) of the New Order for Enforcement of the Income Tax Act, the acquisition of own shares prescribed in item (v) of that paragraph is not to include the acquisition of own shares by way of a purchase of own shares made by a stock company that has made the resolution prescribed in Article 210-2, paragraph (2) of the Commercial Code (Act No. 48 of 1899) prior to amendment by the provisions of Article 1 of the Commercial Code, etc. Amendment Act (hereinafter referred to as the "Former Commercial Code") (including where it remains in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act) under the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4132-274/art-1/par-1/item-1: 次条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4132-274/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-274/art-2
- suppl-4132-274/art-2/par-1: 所得税法第二百二十四条の三第三項 → 所得税法 第二百二十四条の三第三項 (Article 224-3, paragraph (3)), art-224-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-3 (e-Gov law ID 340AC0000000033)
- suppl-4132-274/art-2/par-2: 次項 → 所得税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4132-274/art-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-274/art-2/par-3
- suppl-4132-274/art-2/par-2: 第三百四十六条第一項 → 所得税法施行令 第三百四十六条第一項 (Article 346, paragraph (1)), art-346/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-1
- suppl-4132-274/art-2/par-2: 所得税法第二百二十四条の三第三項 → 所得税法 第二百二十四条の三第三項 (Article 224-3, paragraph (3)), art-224-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-3 (e-Gov law ID 340AC0000000033)
- suppl-4132-274/art-2/par-3: 新所得税法施行令第三百四十六条第一項 → 所得税法施行令 第三百四十六条第一項 (Article 346, paragraph (1)), art-346/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-1

## Cited by

2 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-4132-274/art-1/par-1/item-1
- 所得税法施行令 附則第二条第二項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4132-274/art-2/par-2

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## 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-20261106T173921-116, 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-20261106T173921-116, 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