# 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-4202-155/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-4202-155/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-4202-155/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-4202-155/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-1 **第一項** この政令は、公布の日から施行する。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-4202-155/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1 This Cabinet Order comes into effect on the date of promulgation; provided, however, that the provisions listed in the following items come into effect on the date specified in each of those items: machine translation, not official **一** 第三十二条第一号の改正規定、第三十三条第四項第三号の改正規定、第三十七条第二項第一号の改正規定及び第四十二条第一項第一号イの改正規定並びに附則第四条及び第十五条の規定　平成二十年十月一日 suppl-4202-155/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-1 The provisions amending Article 32, item (i), the provisions amending Article 33, paragraph (4), item (iii), the provisions amending Article 37, paragraph (2), item (i) and the provisions amending Article 42, paragraph (1), item (i), (a), and the provisions of Articles 4 and 15 of the Supplementary Provisions: October 1, 2008; machine translation, not official **二** 第六条第九号ロの改正規定、第百三十三条の二第一項の改正規定、第百九十二条から第百九十四条までの改正規定、第三百三十五条第二項の改正規定及び第三百五十条の次に五条を加える改正規定並びに附則第三条及び第十二条の規定　平成二十一年一月一日 suppl-4202-155/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-2 The provisions amending Article 6, item (ix), (b), the provisions amending Article 133-2, paragraph (1), the provisions amending Articles 192 through 194, the provisions amending Article 335, paragraph (2) and the provisions adding five Articles after Article 350, and the provisions of Articles 3 and 12 of the Supplementary Provisions: January 1, 2009; machine translation, not official **三** 目次の改正規定、第一条第二項第四号の改正規定、第十一条の三第一項第一号の改正規定、第五十一条から第五十一条の五までの改正規定、第七十三条から第七十六条までの改正規定、第百六十七条の二（見出しを含む。）の改正規定、第二百十五条から第二百十七条の二までの改正規定、第二百六十二条第一項第七号の改正規定、第二百八十一条の二第一項第三号イの改正規定、第三百四条第二号の改正規定並びに第三百三十六条第五項及び第三百三十九条第七項の改正規定並びに附則第五条、第七条、第十条、第十三条及び第十六条から第十九条までの規定　一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日） suppl-4202-155/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-3 The provisions amending the table of contents, the provisions amending Article 1, paragraph (2), item (iv), the provisions amending Article 11-3, paragraph (1), item (i), the provisions amending Articles 51 through 51-5, the provisions amending Articles 73 through 76, the provisions amending Article 167-2 (including its heading), the provisions amending Articles 215 through 217-2, the provisions amending Article 262, paragraph (1), item (vii), the provisions amending Article 281-2, paragraph (1), item (iii), (a), the provisions amending Article 304, item (ii), and the provisions amending Article 336, paragraph (5) and Article 339, paragraph (7), and the provisions of Articles 5, 7, 10 and 13 and Articles 16 through 19 of the Supplementary Provisions: the date of enforcement of the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) (December 1, 2008). machine translation, not official --- ## Cites - suppl-4202-155/art-1/par-1/item-1: 附則第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4202-155/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-4 - suppl-4202-155/art-1/par-1/item-2: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4202-155/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-3 - suppl-4202-155/art-1/par-1/item-2: 第十二条 → 所得税法施行令 附則第十二条 (Supplementary Provisions, Article 12), suppl-4202-155/art-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-12 - suppl-4202-155/art-1/par-1/item-3: 附則第五条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4202-155/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-5 - suppl-4202-155/art-1/par-1/item-3: 第七条 → 所得税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-4202-155/art-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-7 - suppl-4202-155/art-1/par-1/item-3: 第十条 → 所得税法施行令 附則第十条 (Supplementary Provisions, Article 10), suppl-4202-155/art-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-10 - suppl-4202-155/art-1/par-1/item-3: 第十三条 → 所得税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-4202-155/art-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-13 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第七条第一項（特定退職金共済団体の要件及び承認に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-7/par-1 - 所得税法施行令 附則第七条第二項（特定退職金共済団体の要件及び承認に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-7/par-2 - 所得税法施行令 附則第十条第一項（特定の損失等に充てるための負担金の必要経費算入に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-10/par-1 - 所得税法施行令 附則第十三条第一項（寄附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附金等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-13/par-1 - 所得税法施行令 附則第十四条の二第一項（公共法人等とみなされる法人の範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-14-2/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-20261106T173921-123, 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