# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十七条 (Supplementary Provisions, Article 27) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-27. 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: 第二十七条 (Supplementary Provisions, Article 27)（所得税法施行令の一部を改正する政令の一部改正に伴う経過措置） — address `suppl-4302-131/art-27` - 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-4302-131/art-27 - 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. --- ### 第二十七条（所得税法施行令の一部を改正する政令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act caption: machine translation, not official suppl-4302-131/art-27 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-27 **第一項** 第二条の規定による改正後の所得税法施行令の一部を改正する政令（平成十八年政令第百二十四号）附則第十四条第二項（地震保険料控除に関する経過措置）の規定により読み替えて適用される新法第百九十八条第七項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）の規定は、令和二年十月一日以後に提出する所得税法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書について適用する。 suppl-4302-131/art-27/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-27/par-1 The provisions of Article 198, paragraph (7) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the New Act, as applied by reading replaced pursuant to the provisions of Article 14, paragraph (2) (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 124 of 2006) as amended by the provisions of Article 2, apply to a salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Income Tax Act that is submitted on or after October 1, 2020. machine translation, not official --- ## Cites - suppl-4302-131/art-27/par-1: 所得税法施行令の一部を改正する政令（平成十八年政令第百二十四号）附則第十四条第二項 → 所得税法施行令 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4182-124/art-14/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-2 - suppl-4302-131/art-27/par-1: 新法第百九十八条第七項 → 所得税法 第百九十八条第五項 (Article 198, paragraph (5)), art-198/par-5 — https://japanlaw.org/ja/income-tax-act/art-198/par-5 (e-Gov law ID 340AC0000000033) - suppl-4302-131/art-27/par-1: 所得税法第百九十六条第三項 → 所得税法 第百九十六条第三項 (Article 196, paragraph (3)), art-196/par-3 — https://japanlaw.org/ja/income-tax-act/art-196/par-3 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites 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ロ（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-4/sub-2 --- ## 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-20261106T173921-104, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-133, 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