# 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-4172-309. 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-4172-309` - 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-4172-309 - 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 平成一七年九月三〇日政令第三〇九号 suppl-4172-309 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-309 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4172-309/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-309/art-1 **第一項** この政令は、障害者の雇用の促進等に関する法律の一部を改正する法律附則第一条ただし書に規定する規定の施行の日（平成十七年十月一日）から施行する。 suppl-4172-309/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-309/art-1/par-1 This Cabinet Order comes into effect on the date of enforcement of the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Act to Facilitate the Employment of Persons with Disabilities (October 1, 2005). 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-4172-309/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-309/art-2 **第一項** 第二条の規定による改正前の所得税法施行令第八十九条第二号に掲げる給付金であってその支給事由がこの政令の施行の日前に生じたものについては、なお従前の例による。 suppl-4172-309/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-309/art-2/par-1 The provisions then in force continue to govern benefits listed in Article 89, item (ii) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 2 for which the event giving rise to payment arose before the date of enforcement of this Cabinet Order. machine translation, not official --- ## 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-20261106T173921-118, 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