# 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-4292-105/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-4292-105/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-4292-105/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-4292-105/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-1 **第一項** この政令は、平成二十九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-4292-105/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-1/par-1 This Cabinet Order comes into effect on April 1, 2017; 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** 第六十一条第一項の改正規定（「第二十五条第一項第四号」を「第二十五条第一項第五号」に改める部分を除く。）、第八十三条の二第四項第七号の改正規定、同項第六号の改正規定、第百十三条第二項の改正規定、第百十六条の改正規定、第百六十七条の七第四項の改正規定及び第三百四条第二号の改正規定並びに附則第四条第一項の規定　平成二十九年十月一日 suppl-4292-105/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-1/par-1/item-1 the provisions amending Article 61, paragraph (1) (excluding the portion changing "Article 25, paragraph (1), item (iv)" to "Article 25, paragraph (1), item (v)"), the provisions amending Article 83-2, paragraph (4), item (vii), the provisions amending item (vi) of that paragraph, the provisions amending Article 113, paragraph (2), the provisions amending Article 116, the provisions amending Article 167-7, paragraph (4) and the provisions amending Article 304, item (ii), and the provisions of Article 4, paragraph (1) of the Supplementary Provisions: October 1, 2017; machine translation, not official **二** 第一条第一項の改正規定、第十一条第二項及び第十一条の二第二項の改正規定、第二百五条第二項各号の改正規定、第二百十八条（見出しを含む。）の改正規定、第二百十九条第一項の改正規定、第二百二十条（見出しを含む。）の改正規定、第二百六十二条第一項の改正規定、第三百十六条の二第二項第二号、第三百十八条及び第三百十八条の二第一号の改正規定、第三百十八条の三（見出しを含む。）の改正規定並びに第三百十九条の十一第一号の改正規定並びに附則第十四条中租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律施行令（昭和六十二年政令第三百三十五号）第四条の二第一項の改正規定及び附則第十五条の規定　平成三十年一月一日 suppl-4292-105/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-1/par-1/item-2 the provisions amending Article 1, paragraph (1), the provisions amending Article 11, paragraph (2) and Article 11-2, paragraph (2), the provisions amending the items of Article 205, paragraph (2), the provisions amending Article 218 (including the caption), the provisions amending Article 219, paragraph (1), the provisions amending Article 220 (including the caption), the provisions amending Article 262, paragraph (1), the provisions amending Article 316-2, paragraph (2), item (ii), Article 318 and Article 318-2, item (i), the provisions amending Article 318-3 (including the caption), and the provisions amending Article 319-11, item (i), and, in Article 14 of the Supplementary Provisions, the provisions amending Article 4-2, paragraph (1) of the Order for Enforcement of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Cabinet Order No. 335 of 1987), and the provisions of Article 15 of the Supplementary Provisions: January 1, 2018; machine translation, not official **三** 第二百二十二条の二第四項の改正規定　平成三十年四月一日 suppl-4292-105/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-1/par-1/item-3 the provisions amending Article 222-2, paragraph (4): April 1, 2018. machine translation, not official --- ## Cites - suppl-4292-105/art-1/par-1/item-1: 附則第四条第一項 → 所得税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4292-105/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-4/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-20261106T173921-131, 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