# 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-4192-235. 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-4192-235` - 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-4192-235 - 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 平成一九年八月三日政令第二三五号 suppl-4192-235 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-235 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4192-235/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-235/art-1 **第一項** この政令は、平成十九年十月一日から施行する。 suppl-4192-235/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-235/art-1/par-1 This Cabinet Order comes into effect on October 1, 2007. machine translation, not official ### 第二十九条（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-4192-235/art-29 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-235/art-29 **第一項** 第五十二条の規定による改正後の所得税法施行令（次項において「新所得税法施行令」という。）第五十一条及び第五十一条の二の規定は、所得税法（昭和四十年法律第三十三号）第十一条第一項若しくは第二項又は第三項に規定する内国法人若しくは外国法人又は公益信託若しくは加入者保護信託が、施行日以後に支払を受けるべきこれらの規定に規定する公社債等の利子、収益の分配又は剰余金の配当について適用し、当該内国法人若しくは外国法人又は公益信託若しくは加入者保護信託が、施行日前に支払を受けるべき当該公社債等の利子、収益の分配又は剰余金の配当については、なお従前の例による。 suppl-4192-235/art-29/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-235/art-29/par-1 The provisions of Articles 51 and 51-2 of the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 52 (hereinafter in the following paragraph referred to as the "New Order for Enforcement of the Income Tax Act") apply to interest on public and corporate bonds or similar interests, distributions of proceeds, or dividends of surplus prescribed in Article 11, paragraph (1) or (2), or paragraph (3) of the Income Tax Act (Act No. 33 of 1965) that a Domestic Corporation or Foreign Corporation, or a public interest trust or participant protection trust, prescribed in those provisions is to receive payment of on or after the Effective Date, and the provisions then in force continue to govern that interest on public and corporate bonds or similar interests, those distributions of proceeds, or those dividends of surplus that the Domestic Corporation or Foreign Corporation, or the public interest trust or participant protection trust, is to receive payment of before the Effective Date. machine translation, not official **第二項** 新所得税法施行令第三百三十五条第一項並びに第三百三十六条第一項及び第二項の規定は、施行日以後に支払の確定する所得税法第二百二十四条第一項に規定する利子等又は配当等について適用し、施行日前に支払の確定した当該利子等又は配当等については、なお従前の例による。 suppl-4192-235/art-29/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-235/art-29/par-2 The provisions of Article 335, paragraph (1) and Article 336, paragraphs (1) and (2) of the New Order for Enforcement of the Income Tax Act apply to interest and similar income or dividends and similar income prescribed in Article 224, paragraph (1) of the Income Tax Act for which payment is determined on or after the Effective Date, and the provisions then in force continue to govern that interest and similar income or those dividends and similar income for which payment was determined before the Effective Date. machine translation, not official --- ## Cites - suppl-4192-235/art-29/par-1: 次項 → 所得税法施行令 附則第二十九条第二項 (Supplementary Provisions, Article 29, paragraph (2)), suppl-4192-235/art-29/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-235/art-29/par-2 - suppl-4192-235/art-29/par-1: 第五十一条 → 所得税法施行令 第五十一条 (Article 51), art-51 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51 - suppl-4192-235/art-29/par-1: 第五十一条の二 → 所得税法施行令 第五十一条の二 (Article 51-2), art-51-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2 - suppl-4192-235/art-29/par-1: 所得税法（昭和四十年法律第三十三号）第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033) - suppl-4192-235/art-29/par-1: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033) - suppl-4192-235/art-29/par-1: 第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/income-tax-act/art-11/par-3 (e-Gov law ID 340AC0000000033) - suppl-4192-235/art-29/par-2: 新所得税法施行令第三百三十五条第一項 → 所得税法施行令 第三百三十五条第一項 (Article 335, paragraph (1)), art-335/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-335/par-1 - suppl-4192-235/art-29/par-2: 第三百三十六条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-1 - suppl-4192-235/art-29/par-2: 第二項 → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-2 - suppl-4192-235/art-29/par-2: 所得税法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act/art-224/par-1 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第二十九条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-235/art-29/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 — 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-20261106T173921-123, 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