# 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-4222-214. 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-4222-214` - 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-4222-214 - 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 平成二二年一〇月二〇日政令第二一四号 suppl-4222-214 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4222-214 **第一項** この政令は、公布の日から施行する。 suppl-4222-214/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4222-214/par-1 This Cabinet Order comes into effect on the date of promulgation. machine translation, not official **第二項** 改正後の所得税法施行令（以下「新令」という。）第百八十五条（相続等に係る生命保険契約等に基づく年金に係る雑所得の金額の計算）及び第百八十六条（相続等に係る損害保険契約等に基づく年金に係る雑所得の金額の計算）の規定は、平成二十二年分以後の所得税についての雑所得の金額の計算及びこの政令の施行の日以後に所得税法第二条第一項第三十七号（定義）に規定する確定申告書を提出する場合又は同日以後に国税通則法（昭和三十七年法律第六十六号）第二十三条第一項若しくは第二項（更正の請求）の更正の請求を行う場合における新令第百八十五条第一項に規定する生命保険契約等に基づく年金に係る雑所得の金額の計算又は新令第百八十六条第一項に規定する損害保険契約等に基づく年金に係る雑所得の金額の計算について適用する。 suppl-4222-214/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4222-214/par-2 Articles 185 (Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc. Relating to Inheritance, etc.) and 186 (Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Casualty Insurance Policies or Similar Contracts Relating to Inheritance, etc.) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the calculation of the amount of miscellaneous income for the income tax for 2010 and thereafter, and, in the case where a Tax Return prescribed in Article 2, paragraph (1), item (xxxvii) (Definitions) of the Income Tax Act is submitted on or after the date of enforcement of this Cabinet Order or a request for Reassessment under Article 23, paragraph (1) or (2) (Request for Reassessment) of the Act on General Rules for National Taxes (Act No. 66 of 1962) is made on or after that date, to the calculation of the amount of miscellaneous income pertaining to annuities based on life insurance contracts, etc. prescribed in Article 185, paragraph (1) of the New Order or the calculation of the amount of miscellaneous income pertaining to annuities based on casualty insurance policies or similar contracts prescribed in Article 186, paragraph (1) of the New Order. machine translation, not official --- ## Cites - suppl-4222-214/par-2: 第百八十五条 → 所得税法施行令 第百八十五条 (Article 185), art-185 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-185 - suppl-4222-214/par-2: 第百八十六条 → 所得税法施行令 第百八十六条 (Article 186), art-186 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-186 - suppl-4222-214/par-2: 所得税法第二条第一項第三十七号 → 所得税法 第二条第一項第三十七号 (Article 2, paragraph (1), item (xxxvii)), art-2/par-1/item-37 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-37 (e-Gov law ID 340AC0000000033) - suppl-4222-214/par-2: 国税通則法（昭和三十七年法律第六十六号）第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 (e-Gov law ID 337AC0000000066) - suppl-4222-214/par-2: 第二項 → 国税通則法 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-2 (e-Gov law ID 337AC0000000066) - suppl-4222-214/par-2: 新令第百八十五条第一項 → 所得税法施行令 第百八十五条第一項 (Article 185, paragraph (1)), art-185/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-185/par-1 - suppl-4222-214/par-2: 新令第百八十六条第一項 → 所得税法施行令 第百八十六条第一項 (Article 186, paragraph (1)), art-186/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-186/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-20261106T163957-155, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-094, 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