# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- 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-4242-100`
- 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-4242-100
- 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.

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## 附　則 平成二四年三月三一日政令第一〇〇号
<sup>suppl-4242-100 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4242-100</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4242-100/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4242-100/art-1</sup>

**第一項**  この政令は、平成二十五年一月一日から施行する。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。
<sup>suppl-4242-100/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4242-100/art-1/par-1</sup>
This Cabinet Order comes into effect on January 1, 2013; provided, however, that the provisions listed in the following items come into effect on the date specified in each of those items:
<sup>machine translation, not official</sup>

  **一**  第十条第一項の改正規定、第三十七条第二項ただし書の改正規定、第六十四条第一項第四号の改正規定及び第二百七条に一号を加える改正規定並びに附則第三条の規定　平成二十四年四月一日
  <sup>suppl-4242-100/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4242-100/art-1/par-1/item-1</sup>
  The provisions amending Article 10, paragraph (1), the provisions amending the proviso to Article 37, paragraph (2), the provisions amending Article 64, paragraph (1), item (iv), and the provisions adding one item to Article 207, and the provisions of Article 3 of the Supplementary Provisions: April 1, 2012;
  <sup>machine translation, not official</sup>

  **二**  第八十九条第四号の改正規定及び次条の規定　平成二十四年七月一日
  <sup>suppl-4242-100/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4242-100/art-1/par-1/item-2</sup>
  The provisions amending Article 89, item (iv) and the provisions of the following Article: July 1, 2012.
  <sup>machine translation, not official</sup>

### 第二条（国庫補助金等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent
<sup>caption: machine translation, not official</sup>
<sup>suppl-4242-100/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4242-100/art-2</sup>

**第一項**  改正後の所得税法施行令（以下「新令」という。）第八十九条第四号（国庫補助金等の範囲）の規定は、個人が平成二十四年七月一日以後に交付を受ける同号に掲げる補助金について適用する。
<sup>suppl-4242-100/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4242-100/art-2/par-1</sup>
The provisions of Article 89, item (iv) (Scope of Government Subsidies or Their Equivalent) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to subsidies listed in that item that an individual receives on or after July 1, 2012.
<sup>machine translation, not official</sup>

### 第三条（医療費の範囲に関する経過措置） — Transitional Measures regarding Scope of Medical Expenses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4242-100/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4242-100/art-3</sup>

**第一項**  新令第二百七条（第七号に係る部分に限る。）（医療費の範囲）の規定は、居住者が平成二十四年四月一日以後に支払う所得税法第七十三条第一項（医療費控除）に規定する医療費について適用する。
<sup>suppl-4242-100/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4242-100/art-3/par-1</sup>
The provisions of Article 207 (limited to the part pertaining to item (vii)) (Scope of Medical Expenses) of the New Order apply to medical expenses prescribed in Article 73, paragraph (1) (Medical Expense Deduction) of the Income Tax Act that a Resident pays on or after April 1, 2012.
<sup>machine translation, not official</sup>

**第二項**  平成二十四年四月一日から平成二十八年三月三十一日までの間における新令第二百七条の規定の適用については、同条第七号中「介護福祉士による」とあるのは「介護サービスの基盤強化のための介護保険法等の一部を改正する法律（平成二十三年法律第七十二号）附則第十二条第一項（社会福祉士及び介護福祉士法の一部改正に伴う経過措置）の規定により読み替えられた」と、「第二条第二項（定義）に規定する喀痰吸引等又は同法附則」とあるのは「附則」とする。
<sup>suppl-4242-100/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4242-100/art-3/par-2</sup>
With regard to the application of Article 207 of the New Order during the period from April 1, 2012 to March 31, 2016, in item (vii) of that Article, the phrase "sputum suction, etc. prescribed in Article 2, paragraph (2) (Definitions) of the Certified Social Worker and Certified Care Worker Act (Act No. 30 of 1987) performed by a certified care worker, or a specified act prescribed in Article 10, paragraph (1) (Special Provisions for Certified Specified Act Business Workers) of the Supplementary Provisions of that Act" is deemed to be replaced with "a specified act prescribed in Article 10, paragraph (1) (Special Provisions for Certified Specified Act Business Workers) of the Supplementary Provisions of the Certified Social Worker and Certified Care Worker Act (Act No. 30 of 1987) as read by replacing terms pursuant to Article 12, paragraph (1) (Transitional Measures Accompanying the Partial Amendment of the Certified Social Worker and Certified Care Worker Act) of the Supplementary Provisions of the Act Partially Amending the Long-Term Care Insurance Act, etc. to Strengthen the Foundation of Long-Term Care Services (Act No. 72 of 2011)".
<sup>machine translation, not official</sup>

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## Cites
- suppl-4242-100/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-4242-100/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4242-100/art-3
- suppl-4242-100/art-1/par-1/item-2: 次条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4242-100/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4242-100/art-2
- suppl-4242-100/art-2/par-1: 第八十九条第四号 → 所得税法施行令 第八十九条第一項第六号 (Article 89, paragraph (1), item (vi)), art-89/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-6
- suppl-4242-100/art-3/par-1: 新令第二百七条 → 所得税法施行令 第二百七条 (Article 207), art-207 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-207
- suppl-4242-100/art-3/par-1: 第七号 → 所得税法施行令 第二百七条第一項第七号 (Article 207, paragraph (1), item (vii)), art-207/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-207/par-1/item-7
- suppl-4242-100/art-3/par-1: 所得税法第七十三条第一項 → 所得税法 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/income-tax-act/art-73/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4242-100/art-3/par-2: 新令第二百七条 → 所得税法施行令 第二百七条 (Article 207), art-207 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-207
- suppl-4242-100/art-3/par-2: 同条第七号 → 所得税法施行令 第二百七条第一項第七号 (Article 207, paragraph (1), item (vii)), art-207/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-207/par-1/item-7

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4242-100/art-1/par-1/item-1
- 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4242-100/art-1/par-1/item-2

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## 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-20261106T173921-103, 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