# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4282-145/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-4282-145/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-145/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-1</sup>

**第一項**  この政令は、平成二十八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。
<sup>suppl-4282-145/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2016; provided, however, that the provisions set out in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中所得税法施行令第三百十六条第一項第一号の改正規定、同令第三百十九条の二第一項の改正規定、同令第三百二十四条第一号の改正規定、同令第三百二十五条の改正規定、同令第三百三十一条第一項の改正規定並びに同令第三百五十五条第一項及び第二項の改正規定並びに附則第十二条、第十四条、第十五条及び第十七条の規定　平成二十九年一月一日
  <sup>suppl-4282-145/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-1/par-1/item-1</sup>
  the provisions of Article 1 amending Article 316, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 319-2, paragraph (1) of that Order, the provisions amending Article 324, item (i) of that Order, the provisions amending Article 325 of that Order, the provisions amending Article 331, paragraph (1) of that Order, and the provisions amending Article 355, paragraphs (1) and (2) of that Order, and the provisions of Articles 12, 14, 15 and 17 of the Supplementary Provisions: January 1, 2017;
  <sup>machine translation, not official</sup>

  **二**  第一条中所得税法施行令第二百六十二条（見出しを含む。）の改正規定及び同令第三百十九条（見出しを含む。）の改正規定並びに附則第十一条及び第十三条の規定　平成三十年一月一日
  <sup>suppl-4282-145/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-1/par-1/item-2</sup>
  the provisions of Article 1 amending Article 262 (including the caption) of the Order for Enforcement of the Income Tax Act and the provisions amending Article 319 (including the caption) of that Order, and the provisions of Articles 11 and 13 of the Supplementary Provisions: January 1, 2018.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4282-145/art-1/par-1/item-1: 附則第十二条 → 所得税法施行令 附則第十二条 (Supplementary Provisions, Article 12), suppl-4282-145/art-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-12
- suppl-4282-145/art-1/par-1/item-1: 第十四条 → 所得税法施行令 附則第十四条 (Supplementary Provisions, Article 14), suppl-4282-145/art-14 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-14
- suppl-4282-145/art-1/par-1/item-1: 第十五条 → 所得税法施行令 附則第十五条 (Supplementary Provisions, Article 15), suppl-4282-145/art-15 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-15
- suppl-4282-145/art-1/par-1/item-1: 第十七条 → 所得税法施行令 附則第十七条 (Supplementary Provisions, Article 17), suppl-4282-145/art-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-17
- suppl-4282-145/art-1/par-1/item-2: 附則第十一条 → 所得税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4282-145/art-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-11
- suppl-4282-145/art-1/par-1/item-2: 第十三条 → 所得税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-4282-145/art-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-13

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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-20261106T173921-129, 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