# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附 則 (Supplementary Provisions)
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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: 附 則 (Supplementary Provisions) — address `suppl-4312-95`
- 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-4312-95
- 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 平成三一年三月二九日政令第九五号
suppl-4312-95 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4312-95/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-1
**第一項** この政令は、平成三十一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-4312-95/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-1/par-1
This Cabinet Order comes into effect on April 1, 2019; provided, however, that the provisions set out in the following items come into effect as of the dates specified respectively in those items.
machine translation, not official
**一** 第二百七十三条の二の改正規定 令和元年七月一日
suppl-4312-95/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-1/par-1/item-1
The provision amending Article 273-2: July 1, 2019;
machine translation, not official
**二** 目次の改正規定（「第三百十九条の十三」を「第三百十九条の十二」に改める部分に限る。）、第二百十八条第一項の改正規定、第二百二十条の二の改正規定、第二百六十二条第三項ただし書の改正規定、第二百九十二条の六の二第一項の改正規定、第三百条の改正規定、第三百六条の二の改正規定、第三百十九条の五の改正規定、第三百十九条の六（見出しを含む。）の改正規定、第三百十九条の七第二項の改正規定、第三百十九条の八の改正規定、第三百十九条の九を削る改正規定、第三百十九条の十の改正規定、同条を第三百十九条の九とする改正規定、第三百十九条の十一の改正規定（「応じ、」を「応じ」に改める部分を除く。）、同条を第三百十九条の十とする改正規定、第三百十九条の十二の改正規定、同条を第三百十九条の十一とする改正規定、第三百十九条の十三（見出しを含む。）の改正規定及び同条を第三百十九条の十二とする改正規定並びに附則第八条及び第九条（復興特別所得税に関する政令（平成二十四年政令第十六号）第十三条第一項の表所得税法施行令の項の改正規定（「第五号」を「第六号」に改める部分に限る。）を除く。）の規定 令和二年一月一日
suppl-4312-95/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-1/par-1/item-2
The provisions amending the table of contents (limited to the part replacing "Article 319-13" with "Article 319-12"), the provisions amending Article 218, paragraph (1), the provisions amending Article 220-2, the provisions amending the proviso to Article 262, paragraph (3), the provisions amending Article 292-6-2, paragraph (1), the provisions amending Article 300, the provisions amending Article 306-2, the provisions amending Article 319-5, the provisions amending Article 319-6 (including its heading), the provisions amending Article 319-7, paragraph (2), the provisions amending Article 319-8, the provisions deleting Article 319-9, the provisions amending Article 319-10, the provisions making that Article into Article 319-9, the provisions amending Article 319-11 (excluding the part replacing "応じ、" (according to, followed by a comma) with "応じ" (according to, with no comma)), the provisions making that Article into Article 319-10, the provisions amending Article 319-12, the provisions making that Article into Article 319-11, the provisions amending Article 319-13 (including its heading) and the provisions making that Article into Article 319-12, and the provisions of Articles 8 and 9 of the Supplementary Provisions (excluding the provisions amending the part of the row for the Order for Enforcement of the Income Tax Act in the table of Article 13, paragraph (1) of the Cabinet Order on Special Income Tax for Reconstruction (Cabinet Order No. 16 of 2012) (limited to the part replacing "item (v)" with "item (vi)")): January 1, 2020.
machine translation, not official
### 第二条（贈与等の場合の棚卸資産に準ずる資産の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Assets Equivalent to Inventory in the Case of a Gift or Similar Transfer
caption: machine translation, not official
suppl-4312-95/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-2
**第一項** 改正後の所得税法施行令（以下「新令」という。）第八十七条の規定は、令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。以下同じ。）以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。
suppl-4312-95/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-2/par-1
The provisions of Article 87 of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to income tax for tax year 2019 (meaning the tax year pertaining to the period from January 1, 2019 through December 31, 2019; the same applies hereinafter) and subsequent years, and the provisions then in force continue to govern income tax for tax year 2018 and earlier years.
machine translation, not official
### 第三条（有価証券の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Securities
caption: machine translation, not official
suppl-4312-95/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-3
**第一項** 新令第百十二条第一項の規定は、この政令の施行の日（以下「施行日」という。）以後に行われる同項に規定する合併について適用し、施行日前に行われた改正前の所得税法施行令（以下「旧令」という。）第百十二条第一項に規定する合併については、なお従前の例による。
suppl-4312-95/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-3/par-1
The provisions of Article 112, paragraph (1) of the New Order apply to a merger prescribed in that paragraph that is carried out on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a merger prescribed in Article 112, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that was carried out before the Effective Date.
machine translation, not official
**第二項** 新令第百十三条第一項の規定は、施行日以後に行われる同項に規定する分割型分割について適用し、施行日前に行われた旧令第百十三条第一項に規定する分割型分割については、なお従前の例による。
suppl-4312-95/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-3/par-2
The provisions of Article 113, paragraph (1) of the New Order apply to a company split by split-off prescribed in that paragraph that is carried out on or after the Effective Date, and the provisions then in force continue to govern a company split by split-off prescribed in Article 113, paragraph (1) of the Former Order that was carried out before the Effective Date.
machine translation, not official
### 第四条（仮想通貨の評価の方法の選定に関する経過措置） — Transitional Measures Concerning the Selection of Valuation Methods for Virtual Currency
caption: machine translation, not official
suppl-4312-95/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-4
**第一項** この政令の施行の際現に所得税法等の一部を改正する法律（平成三十一年法律第六号。附則第六条において「改正法」という。）第一条の規定による改正後の所得税法（附則第六条において「新法」という。）第四十八条の二第一項に規定する仮想通貨（以下この条において「仮想通貨」という。）を有する個人については、施行日にその仮想通貨を取得したものとみなして、新令第百十九条の三第二項の規定を適用する。
suppl-4312-95/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-4/par-1
For an individual who, at the time of enforcement of this Cabinet Order, actually holds virtual currency prescribed in Article 48-2, paragraph (1) of the Income Tax Act after its amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019; referred to as the "Amending Act" in Article 6 of the Supplementary Provisions) (referred to as the "New Act" in Article 6 of the Supplementary Provisions) (hereinafter referred to as "virtual currency" in this Article), the provisions of Article 119-3, paragraph (2) of the New Order apply by deeming that the individual acquired that virtual currency on the Effective Date.
machine translation, not official
### 第五条（外国税額控除の対象とならない外国所得税の額等に関する経過措置） — Transitional Measures Concerning Amounts, etc. of Foreign Income Tax Not Subject to Foreign Tax Credit
caption: machine translation, not official
suppl-4312-95/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-5
**第一項** 新令第二百二十二条の二第三項及び第二百五十八条第四項（第一号に係る部分に限る。）の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
suppl-4312-95/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-5/par-1
The provisions of Article 222-2, paragraph (3) and Article 258, paragraph (4) (limited to the part pertaining to item (i)) of the New Order apply to income tax for tax year 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 and earlier years.
machine translation, not official
### 第六条（死亡の場合の確定申告の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Filing Tax Returns in the Case of Death
caption: machine translation, not official
suppl-4312-95/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-6
**第一項** 新令第二百六十三条第一項（新令第二百九十三条において準用する場合を含む。）の規定は、施行日以後に令和元年分以後の所得税に係る新法第百二十四条第一項又は第二項（これらの規定を新法第百六十六条において準用する場合を含む。以下この条において同じ。）の規定による申告書を提出する場合について適用し、施行日前に改正法第一条の規定による改正前の所得税法（以下この条において「旧法」という。）第百二十四条第一項又は第二項（これらの規定を旧法第百六十六条において準用する場合を含む。）の規定による申告書を提出した場合及び施行日以後に平成三十年分以前の所得税に係る新法第百二十四条第一項又は第二項の規定による申告書を提出する場合については、なお従前の例による。
suppl-4312-95/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-6/par-1
The provisions of Article 263, paragraph (1) (including where applied mutatis mutandis pursuant to Article 293) of the New Order apply where a return form is submitted on or after the Effective Date under the provisions of Article 124, paragraph (1) or (2) of the New Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of the New Act; the same applies hereinafter in this Article) for income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern where a return form was submitted before the Effective Date under the provisions of Article 124, paragraph (1) or (2) of the Income Tax Act before its amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act" in this Article) (including where these provisions are applied mutatis mutandis pursuant to Article 166 of the Former Act) and where a return form is submitted on or after the Effective Date under the provisions of Article 124, paragraph (1) or (2) of the New Act for income tax for tax year 2018 and earlier years.
machine translation, not official
### 第七条（国内にある資産の譲渡により生ずる所得に関する経過措置） — Transitional Measures Concerning Income Arising from the Transfer of Assets Located in Japan
caption: machine translation, not official
suppl-4312-95/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-7
**第一項** 新令第二百八十一条第七項（第一号に係る部分に限る。）の規定は、施行日以後に行われる同号に規定する分割型分割について適用し、施行日前に行われた旧令第二百八十一条第七項第一号に規定する分割型分割については、なお従前の例による。
suppl-4312-95/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-7/par-1
The provisions of Article 281, paragraph (7) (limited to the part pertaining to item (i)) of the New Order apply to a company split by split-off prescribed in that item that is carried out on or after the Effective Date, and the provisions then in force continue to govern a company split by split-off prescribed in Article 281, paragraph (7), item (i) of the Former Order that was carried out before the Effective Date.
machine translation, not official
### 第八条（信託財産に係る利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Interest and Similar Income from Trust Property
caption: machine translation, not official
suppl-4312-95/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-8
**第一項** 新令第三百条第一項の規定は、令和二年一月一日以後に支払われる同条第二項に規定する収益の分配について適用し、同日前に支払われた旧令第三百条第二項に規定する収益の分配については、なお従前の例による。
suppl-4312-95/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-8/par-1
The provisions of Article 300, paragraph (1) of the New Order apply to a distribution of proceeds prescribed in paragraph (2) of that Article that is paid on or after January 1, 2020, and the provisions then in force continue to govern a distribution of proceeds prescribed in Article 300, paragraph (2) of the Former Order that was paid before that date.
machine translation, not official
---
## Cites
- suppl-4312-95/art-1/par-1/item-2: 附則第八条 → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-4312-95/art-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-8
- suppl-4312-95/art-2/par-1: 第八十七条 → 所得税法施行令 第八十七条 (Article 87), art-87 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-87
- suppl-4312-95/art-3/par-1: 新令第百十二条第一項 → 所得税法施行令 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-112/par-1
- suppl-4312-95/art-3/par-2: 新令第百十三条第一項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113/par-1
- suppl-4312-95/art-4/par-1: 附則第六条 → 所得税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-4312-95/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-6
- suppl-4312-95/art-4/par-1: 第一条 → e-Gov law 431AC0000000006, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4312-95/art-4/par-1: 第四十八条の二第一項 → 所得税法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-48-2/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4312-95/art-4/par-1: この条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4312-95/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-4
- suppl-4312-95/art-4/par-1: 新令第百十九条の三第二項 → 所得税法施行令 第百十九条の三第二項 (Article 119-3, paragraph (2)), art-119-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-119-3/par-2
- suppl-4312-95/art-5/par-1: 新令第二百二十二条の二第三項 → 所得税法施行令 第二百二十二条の二第三項 (Article 222-2, paragraph (3)), art-222-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222-2/par-3
- suppl-4312-95/art-5/par-1: 第二百五十八条第四項 → 所得税法施行令 第二百五十八条第四項 (Article 258, paragraph (4)), art-258/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-258/par-4
- suppl-4312-95/art-6/par-1: 新令第二百六十三条第一項 → 所得税法施行令 第二百六十三条第一項 (Article 263, paragraph (1)), art-263/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-263/par-1
- suppl-4312-95/art-6/par-1: 新令第二百九十三条 → 所得税法施行令 第二百九十三条 (Article 293), art-293 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-293
- suppl-4312-95/art-6/par-1: 新法第百二十四条第一項 → 所得税法 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/ja/income-tax-act/art-124/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4312-95/art-6/par-1: 第二項 → 所得税法 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/ja/income-tax-act/art-124/par-2 (e-Gov law ID 340AC0000000033)
- suppl-4312-95/art-6/par-1: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 (e-Gov law ID 340AC0000000033)
- suppl-4312-95/art-6/par-1: この条 → 所得税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-4312-95/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-6
- suppl-4312-95/art-6/par-1: 改正法第一条 → e-Gov law 431AC0000000006, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4312-95/art-7/par-1: 新令第二百八十一条第七項 → 所得税法施行令 第二百八十一条第七項 (Article 281, paragraph (7)), art-281/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281/par-7
- suppl-4312-95/art-7/par-1: 第一号 → 所得税法施行令 第二百八十一条第七項第一号 (Article 281, paragraph (7), item (i)), art-281/par-7/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281/par-7/item-1
- suppl-4312-95/art-8/par-1: 新令第三百条第一項 → 所得税法施行令 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-1
- suppl-4312-95/art-8/par-1: 同条第二項 → 所得税法施行令 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-2
## Cited by
3 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二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-1/par-1/item-2
- 所得税法施行令 附則第四条第一項（仮想通貨の評価の方法の選定に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-4/par-1
- 所得税法施行令 附則第六条第一項（死亡の場合の確定申告の特例に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-6/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-20261106T173921-098, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-131, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-133, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-134, 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