# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-292. 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: 附　則 (Supplementary Provisions) — address `suppl-4292-292` - 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-4292-292 - 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. --- ## 附　則 平成二九年一一月二七日政令第二九二号 suppl-4292-292 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-292 **第一項** この政令は、確定拠出年金法等の一部を改正する法律附則第一条第四号に掲げる規定の施行の日（平成三十年五月一日）から施行する。ただし、第八条及び次項の規定は、公布の日から施行する。 suppl-4292-292/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-292/par-1 This Cabinet Order comes into effect on the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Defined Contribution Pension Act (May 1, 2018); provided, however, that the provisions of Article 8 and the following paragraph come into effect on the date of promulgation. machine translation, not official **第二項** この政令の施行に関し必要な経過措置は、厚生労働省令で定める。 suppl-4292-292/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-292/par-2 Necessary transitional measures for the enforcement of this Cabinet Order are specified by Order of the Ministry of Health, Labour and Welfare. machine translation, not official --- ## Cites - suppl-4292-292/par-1: 次項 → 所得税法施行令 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-4292-292/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-292/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一項（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-292/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-20261106T173921-131, 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