# 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-4232-195/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-4232-195/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-4232-195/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-4232-195/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/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-4232-195/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/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** 第一条中所得税法施行令第二十条の二の改正規定、同令第五十五条の改正規定、同令第百三十条の改正規定、同令第百三十三条の二を削る改正規定、同令第百三十四条の改正規定、同令第二百六十九条の改正規定、同令第二百七十条の改正規定、同令第二百七十七条（見出しを含む。）の改正規定、同令第二百七十八条（見出しを含む。）の改正規定、同令第三百五十条の三第二項第六号の改正規定、同令第三百五十条の五の次に五条を加える改正規定及び同令第三百五十五条第一項の改正規定並びに附則第三条及び第四条の規定並びに附則第九条中租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律施行令（昭和六十二年政令第三百三十五号）第二条の二第二項の表並びに第二条の三第一項の表、同条第四項の表、同条第七項の表、同条第十項の表及び同条第十四項の表の改正規定（「第百五十五条」の下に「、第百五十九条第四項第二号ロ、第百六十条第四項第二号イ（２）」を加える部分に限る。）　平成二十四年一月一日 suppl-4232-195/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-1/par-1/item-1 the provision in Article 1 amending Article 20-2 of the Order for Enforcement of the Income Tax Act, the provision amending Article 55 of that Order, the provision amending Article 130 of that Order, the provision deleting Article 133-2 of that Order, the provision amending Article 134 of that Order, the provision amending Article 269 of that Order, the provision amending Article 270 of that Order, the provision amending Article 277 (including the heading) of that Order, the provision amending Article 278 (including the heading) of that Order, the provision amending Article 350-3, paragraph (2), item (vi) of that Order, the provision adding five Articles after Article 350-5 of that Order, and the provision amending Article 355, paragraph (1) of that Order, as well as the provisions of Articles 3 and 4 of the Supplementary Provisions and, in the provision of Article 9 of the Supplementary Provisions, the provision amending the table of Article 2-2, paragraph (2) and the tables of Article 2-3, paragraph (1), paragraph (4), paragraph (7), paragraph (10) and paragraph (14) of the Order for Enforcement of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Cabinet Order No. 335 of 1987) (limited to the portion adding ", Article 159, paragraph (4), item (ii), (b), Article 160, paragraph (4), item (ii), (a)(2)" after "Article 155"): January 1, 2012; machine translation, not official **二** 第一条中所得税法施行令第三百十九条の六第三号の改正規定及び同令第三百二十六条の改正規定（同条第三項に係る部分を除く。）　平成二十五年一月一日 suppl-4232-195/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-1/par-1/item-2 the provision in Article 1 amending Article 319-6, item (iii) of the Order for Enforcement of the Income Tax Act and the provision amending Article 326 of that Order (excluding the portion pertaining to paragraph (3) of that Article): January 1, 2013; machine translation, not official **三** 第一条中所得税法施行令第三百五十一条第一項第九号の改正規定　特定多国籍企業による研究開発事業等の促進に関する特別措置法（平成二十四年法律第五十五号）の施行の日（平成二十四年十一月一日） suppl-4232-195/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-1/par-1/item-3 the provision in Article 1 amending Article 351, paragraph (1), item (ix) of the Order for Enforcement of the Income Tax Act: the date of enforcement of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (Act No. 55 of 2012) (November 1, 2012). machine translation, not official --- ## Cites - suppl-4232-195/art-1/par-1/item-1: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4232-195/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-3 - suppl-4232-195/art-1/par-1/item-1: 第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4232-195/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-4 --- ## 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-20261106T173921-093, 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