# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4172-98/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-4172-98/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4172-98/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-1</sup>

**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。
<sup>suppl-4172-98/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4172-98/art-1/par-1</sup>
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.
<sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  the provisions amending Article 355, paragraph (1): July 1, 2005;
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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;
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  the provisions amending Article 298, paragraph (4): January 1, 2006;
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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);
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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).
  <sup>machine translation, not official</sup>

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## 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

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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-20261106T173921-118, 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