# 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-4182-124/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-4182-124/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-4182-124/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-4182-124/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-1 **第一項** この政令は、平成十八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-4182-124/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1 This Cabinet Order comes into effect on April 1, 2006; 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** 第十条第一項第一号の改正規定及び第二編第一章第五節中第百六十八条の前に一条を加える改正規定（第百六十七条の七第二項及び第三項に係る部分に限る。）　平成十八年十月一日 suppl-4182-124/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-1 the provisions amending Article 10, paragraph (1), item (i) and the provisions adding one Article before Article 168 in Part II, Chapter I, Section 5 (limited to the portion pertaining to Article 167-7, paragraphs (2) and (3)): October 1, 2006; machine translation, not official **二** 目次の改正規定（「第三百五十五条」を「第三百五十六条」に改める部分に限る。）、第一条第二項第四号の改正規定、第百八十四条第一項の改正規定（「この条」を「この項」に改める部分を除く。）、同条第四項第一号の改正規定（「解約返戻金（」の下に「第一項に規定する」を加える部分を除く。）、同項第二号の改正規定、第二百八条の三の改正規定、第二百九条に一項を加える改正規定、第二百十二条の二を削る改正規定、第二百十三条の改正規定、第二百十四条（見出しを含む。）の改正規定、第二百五十八条第三項第四号の改正規定、第二百六十二条の改正規定、第三百十九条第五号の改正規定、第三百二十六条の改正規定、第三百五十一条第二項第一号の改正規定（「同じ。）」の下に「及び保険業法第二条第十八項（定義）に規定する少額短期保険業者と締結した損害保険契約」を加える部分を除く。）、第三百五十二条の次に一条を加える改正規定及び第三百五十五条の次に一条を加える改正規定並びに附則第十三条第一項、第十四条、第十六条、第十八条、第二十条第一項及び第二十三条の規定　平成十九年一月一日 suppl-4182-124/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-2 the provisions amending the table of contents (limited to the portion amending "Article 355" to "Article 356"), the provisions amending Article 1, paragraph (2), item (iv), the provisions amending Article 184, paragraph (1) (excluding the portion amending "this Article" to "this paragraph"), the provisions amending Article 184, paragraph (4), item (i) (excluding the portion adding "prescribed in paragraph (1)" after "cancellation refund ("), the provisions amending item (ii) of that paragraph, the provisions amending Article 208-3, the provisions adding one paragraph to Article 209, the provisions deleting Article 212-2, the provisions amending Article 213, the provisions amending Article 214 (including the heading), the provisions amending Article 258, paragraph (3), item (iv), the provisions amending Article 262, the provisions amending Article 319, item (v), the provisions amending Article 326, the provisions amending Article 351, paragraph (2), item (i) (excluding the portion adding "and a casualty insurance policy concluded with a small amount and short term insurer prescribed in Article 2, paragraph (18) (Definitions) of the Insurance Business Act" after "the same applies hereinafter)"), the provisions adding one Article after Article 352, and the provisions adding one Article after Article 355, as well as the provisions of Article 13, paragraph (1), Articles 14, 16 and 18, Article 20, paragraph (1) and Article 23 of the Supplementary Provisions: January 1, 2007; machine translation, not official **三** 目次の改正規定（「第百六十八条」を「第百六十七条の七」に、「第二百二十条の二」を「第二百二十一条」に改める部分に限る。）、第一条第四項を削る改正規定、第四条の改正規定、第十二条の二を削る改正規定、第三十三条第四項の改正規定、第三十七条第二項第一号の改正規定、第三十九条第一項の改正規定、第四十二条第一項第一号イの改正規定、第四十四条（見出しを含む。）の改正規定、第五十一条の二第一項第三号の改正規定、第五十五条第三号の改正規定、第六十一条第一項の改正規定（「第二十五条第一項第五号（配当等の額とみなす金額）」を「第二十五条第一項第四号（配当等とみなす金額）」に改める部分を除く。）、同条第二項の改正規定（同項中「規定する株式」の下に「又は出資」を加える部分、同項第一号中「含む。以下この項」を「含む。以下この条」に改める部分、同項第二号イ中「負債」を「負債（新株予約権に係る義務を含む。）」に改める部分、同号ロ中「法人税法第二条第十二号の三に規定する」を削る部分、同項第三号中「掲げる資本若しくは出資の減少」を「掲げる資本の払戻し」に、「当該資本若しくは出資の減少による払戻し」を「当該資本の払戻し」に改める部分、同号イ中「負債」を「負債（新株予約権に係る義務を含む。）」に改める部分及び同号ロに係る部分に限る。）、同条第三項の改正規定、第六十二条第一項の改正規定、第七十六条第二項第一号の改正規定、第八十三条（見出しを含む。）の改正規定、第八十四条の改正規定、第九十三条の改正規定、第百五条第二項の改正規定、第百九条第一項の改正規定、第百十条第一項の改正規定、第百十一条（見出しを含む。）の改正規定、第百十二条の改正規定、第百十三条の改正規定（同条第一項中「資本等の金額又は連結個別資本等の金額」を「資本金等の額又は連結個別資本金等の額」に改める部分を除く。）、第百十四条（見出しを含む。）の改正規定（同条第一項中「資本等の金額又は連結個別資本等の金額」を「資本金等の額又は連結個別資本金等の額」に改める部分を除く。）、第百十五条及び第百十六条の改正規定、第百十七条（見出しを含む。）の改正規定、第百四十四条第一項の改正規定、第二編第一章第五節中第百六十八条の前に一条を加える改正規定（第百六十七条の七第二項及び第三項に係る部分を除く。）、第二百二十条の二を削る改正規定、第二百二十一条第三項第三号の改正規定、第二百八十条第二項の改正規定、第二百九十一条第一項の改正規定、同条第七項第一号の改正規定（「総数」の下に「又は総額」を加える部分を除く。）、同項第二号の改正規定（「総数」の下に「又は総額」を加える部分を除く。）、第三百四条第二号の改正規定、第三百七条の改正規定、第三百三十五条第二項の改正規定、第三百三十六条第二項第六号の改正規定、第三百三十九条第一項の改正規定、第三百四十一条の次に一条を加える改正規定、第三百四十五条の改正規定、第三百四十六条の改正規定（同条第一項第四号を削る部分、同項第五号中「資本等の金額又は連結個別資本等の金額」を「資本金等の額又は連結個別資本金等の額」に改める部分、同号を同項第四号とする部分、同項第六号に係る部分及び同号を同項第五号とする部分を除く。）、第三百五十四条（見出しを含む。）の改正規定、第三百五十四条の次に一条を加える改正規定並びに第三百五十五条第一項の改正規定並びに附則第三条、第五条、第六条第一項及び第二項、第七条から第九条まで、第十一条、第十七条、第十九条第一項から第四項まで、第七項及び第八項並びに第二十一条の規定　会社法（平成十七年法律第八十六号）の施行の日 suppl-4182-124/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-3 the provisions amending the table of contents (limited to the portion amending "Article 168" to "Article 167-7" and "Article 220-2" to "Article 221"), the provisions deleting Article 1, paragraph (4), the provisions amending Article 4, the provisions deleting Article 12-2, the provisions amending Article 33, paragraph (4), the provisions amending Article 37, paragraph (2), item (i), the provisions amending Article 39, paragraph (1), the provisions amending Article 42, paragraph (1), item (i), (a), the provisions amending Article 44 (including the heading), the provisions amending Article 51-2, paragraph (1), item (iii), the provisions amending Article 55, item (iii), the provisions amending Article 61, paragraph (1) (excluding the portion amending "Article 25, paragraph (1), item (v) (Amounts Deemed to Constitute Dividends)" to "Article 25, paragraph (1), item (iv) (Amounts Deemed to Constitute Dividends)"), the provisions amending Article 61, paragraph (2) (limited to the portion adding "or equity interest" after "the shares prescribed in" in that paragraph, the portion amending "including; hereinafter in this paragraph" to "including; hereinafter in this Article" in item (i) of that paragraph, the portion amending "liabilities" to "liabilities (including obligations pertaining to share options)" in item (ii), (a) of that paragraph, the portion deleting "prescribed in Article 2, item (xii)-3 of the Corporation Tax Act" in (b) of that item, the portion amending "reduction of capital or contribution" to "return of capital" and "refund due to that reduction of capital or contribution" to "that return of capital" in item (iii) of that paragraph, the portion amending "liabilities" to "liabilities (including obligations pertaining to share options)" in (a) of that item, and the portion pertaining to (b) of that item), the provisions amending paragraph (3) of that Article, the provisions amending Article 62, paragraph (1), the provisions amending Article 76, paragraph (2), item (i), the provisions amending Article 83 (including the heading), the provisions amending Article 84, the provisions amending Article 93, the provisions amending Article 105, paragraph (2), the provisions amending Article 109, paragraph (1), the provisions amending Article 110, paragraph (1), the provisions amending Article 111 (including the heading), the provisions amending Article 112, the provisions amending Article 113 (excluding the portion amending "amount of capital, etc. or amount of consolidated individual capital, etc." to "amount of stated capital, etc. or amount of consolidated individual stated capital, etc." in paragraph (1) of that Article), the provisions amending Article 114 (including the heading) (excluding the portion amending "amount of capital, etc. or amount of consolidated individual capital, etc." to "amount of stated capital, etc. or amount of consolidated individual stated capital, etc." in paragraph (1) of that Article), the provisions amending Articles 115 and 116, the provisions amending Article 117 (including the heading), the provisions amending Article 144, paragraph (1), the provisions adding one Article before Article 168 in Part II, Chapter I, Section 5 (excluding the portion pertaining to Article 167-7, paragraphs (2) and (3)), the provisions deleting Article 220-2, the provisions amending Article 221, paragraph (3), item (iii), the provisions amending Article 280, paragraph (2), the provisions amending Article 291, paragraph (1), the provisions amending paragraph (7), item (i) of that Article (excluding the portion adding "or total amount" after "total number"), the provisions amending item (ii) of that paragraph (excluding the portion adding "or total amount" after "total number"), the provisions amending Article 304, item (ii), the provisions amending Article 307, the provisions amending Article 335, paragraph (2), the provisions amending Article 336, paragraph (2), item (vi), the provisions amending Article 339, paragraph (1), the provisions adding one Article after Article 341, the provisions amending Article 345, the provisions amending Article 346 (excluding the portion deleting paragraph (1), item (iv) of that Article, the portion amending "amount of capital, etc. or amount of consolidated individual capital, etc." to "amount of stated capital, etc. or amount of consolidated individual stated capital, etc." in item (v) of that paragraph, the portion making that item item (iv) of that paragraph, the portion pertaining to item (vi) of that paragraph, and the portion making that item item (v) of that paragraph), the provisions amending Article 354 (including the heading), the provisions adding one Article after Article 354, and the provisions amending Article 355, paragraph (1), as well as the provisions of Articles 3 and 5, Article 6, paragraphs (1) and (2), Articles 7 through 9, Articles 11 and 17, Article 19, paragraphs (1) through (4), (7) and (8), and Article 21 of the Supplementary Provisions: the date of enforcement of the Companies Act (Act No. 86 of 2005); machine translation, not official **四** 第二百十七条第一項第三号の改正規定及び同条第二項の改正規定並びに附則第十五条第二項の規定　総合法律支援法（平成十六年法律第七十四号）附則第一条第二号に定める日 suppl-4182-124/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-4 the provisions amending Article 217, paragraph (1), item (iii) and the provisions amending paragraph (2) of that Article, as well as the provisions of Article 15, paragraph (2) of the Supplementary Provisions: the date specified in Article 1, item (ii) of the Supplementary Provisions of the Comprehensive Legal Support Act (Act No. 74 of 2004). machine translation, not official --- ## Cites - suppl-4182-124/art-1/par-1/item-2: 保険業法第二条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection - suppl-4182-124/art-1/par-1/item-2: 附則第十三条第一項 → 所得税法施行令 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4182-124/art-13/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-13/par-1 - suppl-4182-124/art-1/par-1/item-2: 第十四条 → 所得税法施行令 附則第十四条 (Supplementary Provisions, Article 14), suppl-4182-124/art-14 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-14 - suppl-4182-124/art-1/par-1/item-2: 第十六条 → 所得税法施行令 附則第十六条 (Supplementary Provisions, Article 16), suppl-4182-124/art-16 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-16 - suppl-4182-124/art-1/par-1/item-2: 第十八条 → 所得税法施行令 附則第十八条 (Supplementary Provisions, Article 18), suppl-4182-124/art-18 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-18 - suppl-4182-124/art-1/par-1/item-2: 第二十条第一項 → 所得税法施行令 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-4182-124/art-20/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-20/par-1 - suppl-4182-124/art-1/par-1/item-3: 法人税法第二条第十二号の三 → 法人税法 第二条第一項第十二号の三 (Article 2, paragraph (1), item (xii-3)), art-2/par-1/item-12-3 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-3 (e-Gov law ID 340AC0000000034) - suppl-4182-124/art-1/par-1/item-3: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4182-124/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-3 - suppl-4182-124/art-1/par-1/item-3: 第五条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4182-124/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-5 - suppl-4182-124/art-1/par-1/item-3: 第六条第一項 → 所得税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4182-124/art-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-6/par-1 - suppl-4182-124/art-1/par-1/item-3: 第二項 → 所得税法施行令 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4182-124/art-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-6/par-2 - suppl-4182-124/art-1/par-1/item-3: 第七条から第九条まで → 所得税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-4182-124/art-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-7 - suppl-4182-124/art-1/par-1/item-3: 第七条から第九条まで → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-4182-124/art-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-8 - suppl-4182-124/art-1/par-1/item-3: 第七条から第九条まで → 所得税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-4182-124/art-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-9 - suppl-4182-124/art-1/par-1/item-3: 第十一条 → 所得税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4182-124/art-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-11 - suppl-4182-124/art-1/par-1/item-3: 第十七条 → 所得税法施行令 附則第十七条 (Supplementary Provisions, Article 17), suppl-4182-124/art-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-17 - suppl-4182-124/art-1/par-1/item-3: 第十九条第一項から第四項まで → 所得税法施行令 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4182-124/art-19/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-1 - suppl-4182-124/art-1/par-1/item-3: 第十九条第一項から第四項まで → 所得税法施行令 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-4182-124/art-19/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-2 - suppl-4182-124/art-1/par-1/item-3: 第十九条第一項から第四項まで → 所得税法施行令 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4182-124/art-19/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-3 - suppl-4182-124/art-1/par-1/item-3: 第十九条第一項から第四項まで → 所得税法施行令 附則第十九条第四項 (Supplementary Provisions, Article 19, paragraph (4)), suppl-4182-124/art-19/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-4 - suppl-4182-124/art-1/par-1/item-3: 第七項 → 所得税法施行令 附則第十九条第七項 (Supplementary Provisions, Article 19, paragraph (7)), suppl-4182-124/art-19/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-7 - suppl-4182-124/art-1/par-1/item-3: 第八項 → 所得税法施行令 附則第十九条第八項 (Supplementary Provisions, Article 19, paragraph (8)), suppl-4182-124/art-19/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-8 - suppl-4182-124/art-1/par-1/item-3: 第二十一条 → 所得税法施行令 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4182-124/art-21 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-21 - suppl-4182-124/art-1/par-1/item-4: 附則第十五条第二項 → 所得税法施行令 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4182-124/art-15/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-15/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第三条第一項（有価証券に準ずるものの範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-3/par-1 - 所得税法施行令 附則第十五条第二項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-15/par-2 --- ## 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