# 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-4232-389. 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-4232-389` - 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-4232-389 - 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 平成二三年一二月一四日政令第三八九号 suppl-4232-389 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-389 **第一項** この政令は、公布の日から施行する。 suppl-4232-389/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-389/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。）第二百三条（第二号に係る部分に限る。）（被災事業用資産の損失に含まれる支出）の規定は、平成二十三年一月一日以後にした同号に掲げる費用の支出について適用し、同日前にした改正前の所得税法施行令（以下「旧令」という。）第二百三条第二号（被災事業用資産の損失に含まれる支出）に掲げる費用の支出については、なお従前の例による。 suppl-4232-389/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-389/par-2 The provisions of Article 203 (limited to the part pertaining to item (ii)) (Expenditures Included in Losses of Business Assets Affected by Disaster) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to expenditures for the costs listed in that item made on or after January 1, 2011, and the provisions then in force continue to govern expenditures for the costs listed in Article 203, item (ii) (Expenditures Included in Losses of Business Assets Affected by Disaster) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") made before that date. machine translation, not official **第三項** 新令第二百六条第一項（第二号に係る部分に限る。）（雑損控除の対象となる雑損失の範囲等）の規定は、平成二十三年一月一日以後にした同号に掲げる支出について適用し、同日前にした旧令第二百六条第一項第二号（雑損控除の対象となる雑損失の範囲等）に掲げる支出については、なお従前の例による。 suppl-4232-389/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-389/par-3 The provisions of Article 206, paragraph (1) (limited to the part pertaining to item (ii)) (Scope, etc. of Casualty Losses Subject to the Deduction of Casualty Losses) of the New Order apply to expenditures listed in that item made on or after January 1, 2011, and the provisions then in force continue to govern expenditures listed in Article 206, paragraph (1), item (ii) (Scope, etc. of Casualty Losses Subject to the Deduction of Casualty Losses) of the Former Order made before that date. machine translation, not official --- ## Cites - suppl-4232-389/par-2: 第二百三条 → 所得税法施行令 第二百三条 (Article 203), art-203 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-203 - suppl-4232-389/par-2: 第二号 → 所得税法施行令 第二百三条第一項第二号 (Article 203, paragraph (1), item (ii)), art-203/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-203/par-1/item-2 - suppl-4232-389/par-3: 新令第二百六条第一項 → 所得税法施行令 第二百六条第一項 (Article 206, paragraph (1)), art-206/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-206/par-1 - suppl-4232-389/par-3: 第二号 → 所得税法施行令 第二百六条第一項第二号 (Article 206, paragraph (1), item (ii)), art-206/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-206/par-1/item-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-20261106T173921-094, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-126, 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