# 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-4262-137/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-4262-137/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-4262-137/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-4262-137/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-1 **第一項** この政令は、平成二十六年四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。 suppl-4262-137/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-1/par-1 This Cabinet Order comes into effect on April 1, 2014; provided, however, that the provisions set out in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第一条中所得税法施行令第十条第一項第一号の改正規定、同令第三十一条の二の改正規定、同令第八十二条の二第一項の改正規定、同令第三百十九条の六の改正規定、同令第三百十九条の七第二項の改正規定及び同令第三百十九条の十二第一項の改正規定　平成二十七年十月一日 suppl-4262-137/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-1/par-1/item-1 the provisions of Article 1 amending Article 10, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 31-2 of that Order, the provisions amending Article 82-2, paragraph (1) of that Order, the provisions amending Article 319-6 of that Order, the provisions amending Article 319-7, paragraph (2) of that Order, and the provisions amending Article 319-12, paragraph (1) of that Order: October 1, 2015; machine translation, not official **二** 第一条中所得税法施行令第三百四十四条の二の改正規定及び同令第三百五十二条の二の改正規定並びに附則第十二条及び第十四条の規定　平成二十八年一月一日 suppl-4262-137/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-1/par-1/item-2 the provisions of Article 1 amending Article 344-2 of the Order for Enforcement of the Income Tax Act and the provisions amending Article 352-2 of that Order, and the provisions of Articles 12 and 14 of the Supplementary Provisions: January 1, 2016; machine translation, not official **三** 第一条中所得税法施行令第三十三条第四項第六号の改正規定、同令第六十一条第一項第十一号の改正規定、同令第百九条第一項の改正規定、同令第三百三十六条第二項第五号の改正規定及び同令第三百四十五条第二項の改正規定並びに附則第三条及び第十条の規定　金融商品取引法等の一部を改正する法律（平成二十五年法律第四十五号）附則第一条第三号に掲げる規定の施行の日 suppl-4262-137/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-1/par-1/item-3 the provisions of Article 1 amending Article 33, paragraph (4), item (vi) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 61, paragraph (1), item (xi) of that Order, the provisions amending Article 109, paragraph (1) of that Order, the provisions amending Article 336, paragraph (2), item (v) of that Order, and the provisions amending Article 345, paragraph (2) of that Order, and the provisions of Articles 3 and 10 of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013); machine translation, not official **四** 第一条中所得税法施行令第九十三条の改正規定及び附則第四条の規定　マンションの建替えの円滑化等に関する法律の一部を改正する法律（平成二十六年法律第八十号）の施行の日 suppl-4262-137/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-1/par-1/item-4 the provisions of Article 1 amending Article 93 of the Order for Enforcement of the Income Tax Act and the provisions of Article 4 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Facilitation of Reconstruction of Condominiums, etc. (Act No. 80 of 2014); machine translation, not official **五** 第一条中所得税法施行令第二百十七条第四号の改正規定及び同令第二百十七条の二第三項に一号を加える改正規定並びに附則第八条第二項及び第九条の規定　就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律の一部を改正する法律（平成二十四年法律第六十六号）の施行の日 suppl-4262-137/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-1/par-1/item-5 the provisions of Article 1 amending Article 217, item (iv) of the Order for Enforcement of the Income Tax Act and the provisions adding one item to Article 217-2, paragraph (3) of that Order, and the provisions of Article 8, paragraph (2) and Article 9 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 66 of 2012). machine translation, not official --- ## Cites - suppl-4262-137/art-1/par-1/item-2: 附則第十二条 → 所得税法施行令 附則第十二条 (Supplementary Provisions, Article 12), suppl-4262-137/art-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-12 - suppl-4262-137/art-1/par-1/item-2: 第十四条 → 所得税法施行令 附則第十四条 (Supplementary Provisions, Article 14), suppl-4262-137/art-14 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-14 - suppl-4262-137/art-1/par-1/item-3: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4262-137/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-3 - suppl-4262-137/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-4262-137/art-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-10 - suppl-4262-137/art-1/par-1/item-4: 附則第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4262-137/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-4 - suppl-4262-137/art-1/par-1/item-5: 附則第八条第二項 → 所得税法施行令 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4262-137/art-8/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-8/par-2 - suppl-4262-137/art-1/par-1/item-5: 第九条 → 所得税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-4262-137/art-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-9 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第三条第一項（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-3/par-1 - 所得税法施行令 附則第四条第一項（収用に類するやむを得ない事由に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-4/par-1 - 所得税法施行令 附則第八条第二項（公益の増進に著しく寄与する法人の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-8/par-2 - 所得税法施行令 附則第九条第一項（特定公益信託の要件等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-9/par-1 - 所得税法施行令 附則第十条第一項（預貯金、株式等に係る利子、配当等の受領者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-10/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-20261106T173921-127, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-128, 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