# 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-4162-100/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-4162-100/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-4162-100/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-4162-100/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4162-100/art-1 **第一項** この政令は、平成十六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-4162-100/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4162-100/art-1/par-1 This Cabinet Order comes into effect on April 1, 2004; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items. machine translation, not official **一** 第三百四条の改正規定、第三百五条の改正規定、第三百六条の見出しの改正規定、同条の改正規定、第三百三十条の改正規定、第三百三十一条の改正規定、第三百三十三条の見出しの改正規定、同条の改正規定及び第三百三十九条の三の改正規定　平成十六年七月一日 suppl-4162-100/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4162-100/art-1/par-1/item-1 the provisions amending Article 304, the provisions amending Article 305, the provisions amending the heading of Article 306, the provisions amending that Article, the provisions amending Article 330, the provisions amending Article 331, the provisions amending the heading of Article 333, the provisions amending that Article, and the provisions amending Article 339-3: July 1, 2004; machine translation, not official **二** 第一条の改正規定、第十一条の改正規定、第十一条の二の改正規定、第三百十九条の四の改正規定、第三百十九条の七の改正規定及び第三百十九条の九の改正規定並びに附則第六条及び第八条（災害被害者に対する租税の減免、徴収猶予等に関する法律の施行に関する政令（昭和二十二年政令第二百六十八号）第九条第二項第一号イの改正規定中「、同法第八十条第二項に規定する老年者控除の額」を削る部分に限る。）の規定　平成十七年一月一日 suppl-4162-100/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4162-100/art-1/par-1/item-2 the provisions amending Article 1, the provisions amending Article 11, the provisions amending Article 11-2, the provisions amending Article 319-4, the provisions amending Article 319-7, and the provisions amending Article 319-9, as well as the provisions of Article 6 of the Supplementary Provisions and Article 8 of the Supplementary Provisions (limited to, in the provisions amending Article 9, paragraph (2), item (i), (a) of the Cabinet Order for Enforcement of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Cabinet Order No. 268 of 1947), the portion deleting ", the amount of the elderly person deduction prescribed in Article 80, paragraph (2) of that Act"): January 1, 2005; machine translation, not official **三** 目次の改正規定、第三十二条第一号の改正規定、第五十五条第四号の改正規定、第三編第三章第二節中第三百六条の次に一条を加える改正規定、第三百三十五条第二項の改正規定、第三百三十六条第五項の改正規定（「若しくは第百七十六条第一項（信託財産に係る利子等の課税の特例）」を「、第百七十六条第一項（信託財産に係る利子等の課税の特例）若しくは第百八十条の二第一項（信託財産に係る利子等の課税の特例）」に改める部分に限る。）、第三百三十九条第七項の改正規定（「若しくは第百七十六条第一項（信託財産に係る利子等の課税の特例）」を「、第百七十六条第一項（信託財産に係る利子等の課税の特例）若しくは第百八十条の二第一項（信託財産に係る利子等の課税の特例）」に改める部分に限る。）及び第三百五十一条を第三百五十五条とし、第三百四十七条から第三百五十条までを四条ずつ繰り下げ、第三百四十六条の次に四条を加える改正規定　信託業法（平成十六年法律第百五十四号）の施行の日 suppl-4162-100/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4162-100/art-1/par-1/item-3 the provisions amending the table of contents, the provisions amending Article 32, item (i), the provisions amending Article 55, item (iv), the provisions adding one Article after Article 306 in Part III, Chapter III, Section 2, the provisions amending Article 335, paragraph (2), the provisions amending Article 336, paragraph (5) (limited to the portion amending "or Article 176, paragraph (1) (Special Provisions on Taxation of Interest, etc. on Trust Property)" to ", Article 176, paragraph (1) (Special Provisions on Taxation of Interest, etc. on Trust Property) or Article 180-2, paragraph (1) (Special Provisions on Taxation of Interest, etc. on Trust Property)"), the provisions amending Article 339, paragraph (7) (limited to the portion amending "or Article 176, paragraph (1) (Special Provisions on Taxation of Interest, etc. on Trust Property)" to ", Article 176, paragraph (1) (Special Provisions on Taxation of Interest, etc. on Trust Property) or Article 180-2, paragraph (1) (Special Provisions on Taxation of Interest, etc. on Trust Property)"), and the provisions making Article 351 Article 355, moving Articles 347 through 350 down by four Articles each, and adding four Articles after Article 346: the date of enforcement of the Trust Business Act (Act No. 154 of 2004); machine translation, not official **四** 第七十二条第二項第三号の改正規定　中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日 suppl-4162-100/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4162-100/art-1/par-1/item-4 the provisions amending Article 72, paragraph (2), item (iii): the date of enforcement of the Act on the Abolition, etc. of the Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act (Act No. 146 of 2002). machine translation, not official --- ## Cites - suppl-4162-100/art-1/par-1/item-2: 附則第六条 → 所得税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-4162-100/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4162-100/art-6 --- ## 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-20261106T173921-117, 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-20261106T173921-117, 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