# 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-4272-141/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-4272-141/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-4272-141/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-4272-141/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1 **第一項** この政令は、平成二十七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-4272-141/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1 This Cabinet Order comes into effect on April 1, 2015; 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** 目次の改正規定（「第二百二十六条」を「第二百二十六条の二」に、「第二款　延払条件付譲渡に係る所得税額の延納（第二百六十五条・第二百六十六条）」を「／第二款　延払条件付譲渡に係る所得税額の延納（第二百六十五条・第二百六十六条）／第三款　納税の猶予（第二百六十六条の二・第二百六十六条の三）／」に改める部分に限る。）、第九十七条第一項の改正規定、第百七十条の改正規定、同条の次に二条を加える改正規定、第二編第三章中第二百二十六条の次に一条を加える改正規定、同編第五章第二節に一款を加える改正規定、第二百九十四条の改正規定及び第二百九十五条の改正規定並びに附則第八条の規定　平成二十七年七月一日 suppl-4272-141/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-1 the provisions amending the table of contents (limited to the portions amending "Article 226" to "Article 226-2" and "Subsection 2 Payment by Installments of the Amount of Income Tax on Transfers on Deferred Payment Terms (Articles 265 and 266)" to "/Subsection 2 Payment by Installments of the Amount of Income Tax on Transfers on Deferred Payment Terms (Articles 265 and 266)/Subsection 3 Tax Payment Grace Period (Articles 266-2 and 266-3)/"), the provisions amending Article 97, paragraph (1), the provisions amending Article 170, the provisions adding two Articles after that Article, the provisions adding one Article after Article 226 in Part II, Chapter III, the provisions adding one Subsection to Part II, Chapter V, Section 2, the provisions amending Article 294 and the provisions amending Article 295, and the provisions of Article 8 of the Supplementary Provisions: July 1, 2015; machine translation, not official **二** 第百八十二条の二の改正規定及び附則第九条の規定　平成二十七年十月一日 suppl-4272-141/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-2 the provisions amending Article 182-2 and the provisions of Article 9 of the Supplementary Provisions: October 1, 2015; machine translation, not official **三** 目次の改正規定（「第三百十九条の十二」を「第三百十九条の十三」に改める部分に限る。）、第二百二十二条の二第三項第二号の改正規定、第二百六十二条の改正規定、第三百十六条の二の改正規定、第三百十八条の改正規定、同条の次に二条を加える改正規定、第四編第二章中第三百十九条の十二を第三百十九条の十三とする改正規定、第三百十九条の十一の改正規定、同条を第三百十九条の十二とする改正規定及び第三百十九条の十の次に一条を加える改正規定並びに附則第七条第三項、第十条及び第十六条の規定　平成二十八年一月一日 suppl-4272-141/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-3 the provisions amending the table of contents (limited to the portion amending "Article 319-12" to "Article 319-13"), the provisions amending Article 222-2, paragraph (3), item (ii), the provisions amending Article 262, the provisions amending Article 316-2, the provisions amending Article 318, the provisions adding two Articles after that Article, the provisions changing Article 319-12 to Article 319-13 in Part IV, Chapter II, the provisions amending Article 319-11, the provisions changing that Article to Article 319-12, and the provisions adding one Article after Article 319-10, and the provisions of Article 7, paragraph (3), Article 10 and Article 16 of the Supplementary Provisions: January 1, 2016; machine translation, not official **四** 目次の改正規定（第一号に掲げる改正規定及び前号に掲げる改正規定を除く。）、第一条第一項の改正規定、同条の次に一条を加える改正規定、第八条第二号の改正規定、第十七条の改正規定、第五十五条第二項第七号の改正規定、第二百二十一条の次に五条を加える改正規定、第二百二十二条の改正規定、第二百二十二条の二の改正規定（同条第三項第二号中「配当等」の下に「又は同法第九条の九第一項（未成年者口座内の少額上場株式等に係る配当所得の非課税）に規定する未成年者口座内上場株式等の配当等」を加える部分を除く。）、第二百二十四条第一項の改正規定、第二百二十五条の次に十五条を加える改正規定、第二百二十六条第三項の改正規定、第二百五十八条の改正規定、第二百六十四条の改正規定、第二百七十九条の改正規定、第二百八十条（見出しを含む。）の改正規定、第二百八十一条の改正規定、第二百八十一条の二（見出しを含む。）の改正規定、第二百八十一条の三の改正規定、第二百八十二条の改正規定、第二百八十二条の二を削る改正規定、第二百八十三条の改正規定、第二百八十四条の改正規定、第二百八十五条の改正規定、第二百八十六条の改正規定、第二百八十七条の改正規定、第二百八十八条の改正規定、第三編第二章第一節を削り、同編第一章中同条の次に四条を加える改正規定、第二百九十二条（見出しを含む。）の改正規定、同編第二章第二節第一款中同条の次に十三条を加える改正規定、同節を同章第一節とし、同章第三節を同章第二節とする改正規定、第三百三条の二の改正規定、第三百四条の改正規定、第三百五条の改正規定、第三百五条の二を削る改正規定、第三百六条の改正規定、第三百二十八条の改正規定、第三百二十八条の二の改正規定、第三百三十条の改正規定、第三百三十一条第一項の改正規定、第三百三十一条の二を削る改正規定、第三百三十二条の改正規定、第三百三十三条第一項第二号の改正規定、第三百三十四条の改正規定及び第三百三十八条第三項の改正規定並びに次条並びに附則第十一条から第十五条まで及び第十七条から第十九条までの規定　平成二十八年四月一日 suppl-4272-141/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-4 the provisions amending the table of contents (excluding the amending provisions listed in item (i) and the amending provisions listed in the preceding item), the provisions amending Article 1, paragraph (1), the provisions adding one Article after that Article, the provisions amending Article 8, item (ii), the provisions amending Article 17, the provisions amending Article 55, paragraph (2), item (vii), the provisions adding five Articles after Article 221, the provisions amending Article 222, the provisions amending Article 222-2 (excluding the portion adding "or dividends and similar income of listed shares, etc. in a Minor's Account prescribed in Article 9-9, paragraph (1) (Non-taxation of Dividend Income on Small Amounts of Listed Shares, etc. in a Minor's Account) of that Act" after "dividends and similar income" in paragraph (3), item (ii) of that Article), the provisions amending Article 224, paragraph (1), the provisions adding fifteen Articles after Article 225, the provisions amending Article 226, paragraph (3), the provisions amending Article 258, the provisions amending Article 264, the provisions amending Article 279, the provisions amending Article 280 (including the caption), the provisions amending Article 281, the provisions amending Article 281-2 (including the caption), the provisions amending Article 281-3, the provisions amending Article 282, the provisions deleting Article 282-2, the provisions amending Article 283, the provisions amending Article 284, the provisions amending Article 285, the provisions amending Article 286, the provisions amending Article 287, the provisions amending Article 288, the provisions deleting Part III, Chapter II, Section 1 and adding four Articles after that Article in Part III, Chapter I, the provisions amending Article 292 (including the caption), the provisions adding thirteen Articles after that Article in Part III, Chapter II, Section 2, Subsection 1, the provisions changing that Section to Section 1 of that Chapter and Section 3 of that Chapter to Section 2 of that Chapter, the provisions amending Article 303-2, the provisions amending Article 304, the provisions amending Article 305, the provisions deleting Article 305-2, the provisions amending Article 306, the provisions amending Article 328, the provisions amending Article 328-2, the provisions amending Article 330, the provisions amending Article 331, paragraph (1), the provisions deleting Article 331-2, the provisions amending Article 332, the provisions amending Article 333, paragraph (1), item (ii), the provisions amending Article 334 and the provisions amending Article 338, paragraph (3), and the provisions of the following Article, and the provisions of Articles 11 through 15 and Articles 17 through 19 of the Supplementary Provisions: April 1, 2016; machine translation, not official **五** 第四条第三号の改正規定及び第六十一条第一項第九号の改正規定並びに附則第五条の規定　会社法の一部を改正する法律（平成二十六年法律第九十号）の施行の日（平成二十七年五月一日） suppl-4272-141/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-5 the provisions amending Article 4, item (iii), the provisions amending Article 61, paragraph (1), item (ix), and the provisions of Article 5 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Companies Act (Act No. 90 of 2014) (May 1, 2015); machine translation, not official **六** 第三十四条第三項の改正規定、第四十一条の二（見出しを含む。）の改正規定、第四十三条第一項の改正規定、第四十七条の改正規定、第四十八条第五項の改正規定、第三百三十七条の改正規定、第三百三十八条第一項の改正規定、第三百四十三条の改正規定、第三百四十四条第一項の改正規定、第三百四十九条の改正規定、第三百五十条第一項の改正規定、第三百五十条の四の改正規定、第三百五十条の五第一項の改正規定、第三百五十条の九の改正規定及び第三百五十条の十第一項の改正規定並びに附則第三条及び第四条の規定　行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律（平成二十五年法律第二十八号）附則第三号に掲げる規定の施行の日 suppl-4272-141/art-1/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-6 the provisions amending Article 34, paragraph (3), the provisions amending Article 41-2 (including the caption), the provisions amending Article 43, paragraph (1), the provisions amending Article 47, the provisions amending Article 48, paragraph (5), the provisions amending Article 337, the provisions amending Article 338, paragraph (1), the provisions amending Article 343, the provisions amending Article 344, paragraph (1), the provisions amending Article 349, the provisions amending Article 350, paragraph (1), the provisions amending Article 350-4, the provisions amending Article 350-5, paragraph (1), the provisions amending Article 350-9 and the provisions amending Article 350-10, paragraph (1), and the provisions of Articles 3 and 4 of the Supplementary Provisions: the date of enforcement of the provisions listed in item (iii) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013). machine translation, not official --- ## Cites - suppl-4272-141/art-1/par-1/item-1: 附則第八条 → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-4272-141/art-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-8 - suppl-4272-141/art-1/par-1/item-2: 附則第九条 → 所得税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-4272-141/art-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-9 - suppl-4272-141/art-1/par-1/item-3: 附則第七条第三項 → 所得税法施行令 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4272-141/art-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-7/par-3 - suppl-4272-141/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-4272-141/art-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-10 - suppl-4272-141/art-1/par-1/item-4: 第一号 → 所得税法施行令 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4272-141/art-1/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-1 - suppl-4272-141/art-1/par-1/item-4: 前号 → 所得税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4272-141/art-1/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-3 - suppl-4272-141/art-1/par-1/item-4: 次条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4272-141/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-2 - suppl-4272-141/art-1/par-1/item-4: 附則第十一条から第十五条まで → 所得税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4272-141/art-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-11 - suppl-4272-141/art-1/par-1/item-5: 附則第五条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4272-141/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-5 - suppl-4272-141/art-1/par-1/item-6: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4272-141/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-3 - suppl-4272-141/art-1/par-1/item-6: 第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4272-141/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-4 ## Cited by 4 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四号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-4 - 所得税法施行令 附則第三条第一項（非課税貯蓄に関する異動申告書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-3/par-1 - 所得税法施行令 附則第四条第一項（非課税貯蓄相続申込書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-4/par-1 - 所得税法施行令 附則第五条第一項（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-4272-141/art-5/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-20261106T173921-129, 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