# 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-4172-98. 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-4172-98` - 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-4172-98 - 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 平成一七年三月三一日政令第九八号 suppl-4172-98 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4172-98/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-1 **第一項** この政令は、平成十七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-4172-98/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-1/par-1 This Cabinet Order comes into effect on April 1, 2005; 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** 第三百五十五条第一項の改正規定　平成十七年七月一日 suppl-4172-98/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-1/par-1/item-1 the provisions amending Article 355, paragraph (1): July 1, 2005; machine translation, not official **二** 第六十九条第一項第二号の改正規定、第八十二条の三第一項第二号の改正規定、第百八十三条の改正規定、第二百十七条第一項第一号の三の改正規定、第三百十九条の四第一号の改正規定及び第三百五十一条第一項の改正規定並びに附則第四条の規定　平成十七年十月一日 suppl-4172-98/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-1/par-1/item-2 the provisions amending Article 69, paragraph (1), item (ii), the provisions amending Article 82-3, paragraph (1), item (ii), the provisions amending Article 183, the provisions amending Article 217, paragraph (1), item (i)-3, the provisions amending Article 319-4, item (i), and the provisions amending Article 351, paragraph (1), as well as the provisions of Article 4 of the Supplementary Provisions: October 1, 2005; machine translation, not official **三** 第二百九十八条第四項の改正規定　平成十八年一月一日 suppl-4172-98/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-1/par-1/item-3 the provisions amending Article 298, paragraph (4): January 1, 2006; machine translation, not official **四** 第六条第八号ワの改正規定　日本道路公団等民営化関係法施行法（平成十六年法律第百二号）の施行の日 suppl-4172-98/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-1/par-1/item-4 the provisions amending Article 6, item (viii), (m): the date of enforcement of the Act for Enforcement of Acts Related to Privatization of the Japan Highway Public Corporation, etc. (Act No. 102 of 2004); machine translation, not official **五** 第二百八十一条の次に一条を加える改正規定（第二百八十一条の二第一項第二号に係る部分に限る。）及び第二百九十一条第四項の次に一項を加える改正規定（同条第五項第三号に係る部分に限る。）　有限責任事業組合契約に関する法律（平成十七年法律第四十号）の施行の日 suppl-4172-98/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-1/par-1/item-5 the provisions adding one Article after Article 281 (limited to the portion pertaining to Article 281-2, paragraph (1), item (ii)) and the provisions adding one paragraph after Article 291, paragraph (4) (limited to the portion pertaining to paragraph (5), item (iii) of that Article): the date of enforcement of the Limited Liability Partnership Act (Act No. 40 of 2005). machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4172-98/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-2 **第一項** 別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）の規定は、平成十七年分以後の所得税について適用し、平成十六年分以前の所得税については、なお従前の例による。 suppl-4172-98/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") apply to income tax for 2005 and thereafter, and the provisions then in force continue to govern income tax for 2004 and earlier. machine translation, not official ### 第三条（陳腐化した減価償却資産の償却費の特例に関する経過措置） — Transitional Measures Concerning the Special Provision on Depreciation Allowance of Obsolete Depreciable Assets caption: machine translation, not official suppl-4172-98/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-3 **第一項** 所得税法等の一部を改正する法律（平成十七年法律第二十一号。次条において「改正法」という。）附則第十八条第七項、第九項、第十一項、第十二項又は第十六項（個人の減価償却に関する経過措置）の規定の適用を受ける個人に係る新令第百三十三条の二第一項（陳腐化した減価償却資産の償却費の特例）の規定の適用については、同項中「）又は」とあるのは「）若しくは」と、「）の規定」とあるのは「）又は所得税法等の一部を改正する法律（平成十七年法律第二十一号）附則第十八条第七項、第九項、第十一項、第十二項若しくは第十六項（個人の減価償却に関する経過措置）の規定によりなおその効力を有するものとされる同法第五条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第十三条の二（第一項第一号に係る部分に限る。）、第十三条の三（第一項第二号に係る部分に限る。）、第十四条第一項、第十四条の二（第二項第二号に係る部分に限る。）若しくは第十五条（経営基盤強化計画を実施する特定組合等の構成員等の機械等の割増償却等）の規定」とする。 suppl-4172-98/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-3/par-1 In applying the provisions of Article 133-2, paragraph (1) (Special Provision on Depreciation Allowance of Obsolete Depreciable Assets) of the New Order to an individual to whom the provisions of Article 18, paragraph (7), (9), (11), (12) or (16) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005; referred to as the "Amending Act" in the following Article) apply, in Article 133-2, paragraph (1) of the New Order, ")又は" (or) is deemed to be replaced with ")若しくは" (or, joining a smaller group of alternatives), and the phrase ") provisions" is deemed to be replaced with ") or the provisions of Article 13-2 (limited to the portion pertaining to paragraph (1), item (i)), Article 13-3 (limited to the portion pertaining to paragraph (1), item (ii)), Article 14, paragraph (1), Article 14-2 (limited to the portion pertaining to paragraph (2), item (ii)) or Article 15 (Special Depreciation, etc. of Machinery, etc. of Members of Specified Associations, etc. Implementing a Management Base Strengthening Plan) of the Act on Special Measures Concerning Taxation as it remains in force pursuant to the provisions of Article 18, paragraph (7), (9), (11), (12) or (16) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), prior to amendment by the provisions of Article 5 (Partial Amendment of the Act on Special Measures Concerning Taxation) of that Act". machine translation, not official ### 第四条（寄付金控除の対象となる公益の増進に著しく寄与する法人に対する寄付金等に関する経過措置） — Transitional Measures Concerning Donations, etc. to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Subject to the Donation Deduction caption: machine translation, not official suppl-4172-98/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-4 **第一項** 新令第二百十七条第一項第一号の三（公益の増進に著しく寄与する法人の範囲）の規定は、個人が平成十七年十月一日以後に支出する改正法第一条（所得税法の一部改正）の規定による改正後の所得税法第七十八条第一項（寄付金控除）に規定する特定寄付金について適用し、個人が同日前に支出した当該特定寄付金については、なお従前の例による。 suppl-4172-98/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-4/par-1 The provisions of Article 217, paragraph (1), item (i)-3 (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act that an individual makes on or after October 1, 2005, and the provisions then in force continue to govern those specified donations that an individual made before that date. machine translation, not official ### 第五条（外国所得税の範囲等に関する経過措置） — Transitional Measures Concerning the Scope of Foreign Income Tax, etc. caption: machine translation, not official suppl-4172-98/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-5 **第一項** 新令第二百二十一条第六項（外国所得税の範囲等）の規定は、平成十八年分以後の所得税について適用し、平成十七年分以前の所得税については、なお従前の例による。 suppl-4172-98/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-5/par-1 The provisions of Article 221, paragraph (6) (Scope of Foreign Income Tax, etc.) of the New Order apply to income tax for 2006 and thereafter, and the provisions then in force continue to govern income tax for 2005 and earlier. machine translation, not official ### 第六条（国内にある資産の譲渡による所得等に関する経過措置） — Transitional Measures Concerning Income from the Transfer of Assets Located in Japan, etc. caption: machine translation, not official suppl-4172-98/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-6 **第一項** 新令第二百八十条第二項（国内にある資産の譲渡による所得）及び第二百九十一条（恒久的施設を有しない非居住者の課税所得）の規定は、平成十八年分以後の所得税について適用し、平成十七年分以前の所得税については、なお従前の例による。 suppl-4172-98/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-6/par-1 The provisions of Article 280, paragraph (2) (Income from the Transfer of Assets Located in Japan) and Article 291 (Taxable Income of Nonresidents Without a Permanent Establishment) of the New Order apply to income tax for 2006 and thereafter, and the provisions then in force continue to govern income tax for 2005 and earlier. machine translation, not official --- ## Cites - suppl-4172-98/art-1/par-1/item-2: 附則第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4172-98/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-4 - suppl-4172-98/art-3/par-1: 次条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4172-98/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-4 - suppl-4172-98/art-4/par-1: 所得税法第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/income-tax-act/art-78/par-1 (e-Gov law ID 340AC0000000033) - suppl-4172-98/art-6/par-1: 新令第二百八十条第二項 → 所得税法施行令 第二百八十条第二項 (Article 280, paragraph (2)), art-280/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-280/par-2 - suppl-4172-98/art-6/par-1: 第二百九十一条 → 所得税法施行令 第二百九十一条 (Article 291), art-291 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-291 ## 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二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-1/par-1/item-2 - 所得税法施行令 附則第三条第一項（陳腐化した減価償却資産の償却費の特例に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-3/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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-145, translated 2026-11-07 - 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-20261106T173921-096, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-109, 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 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-118, 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-20261106T173921-118, 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