# 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-5012-32. 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-5012-32` - 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-5012-32 - 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 令和元年六月二一日政令第三二号 suppl-5012-32 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5012-32 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5012-32/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5012-32/art-1 **第一項** この政令は、日本国の自衛隊とフランス共和国の軍隊との間における物品又は役務の相互の提供に関する日本国政府とフランス共和国政府との間の協定の効力発生の日から施行する。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-5012-32/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5012-32/art-1/par-1 This Cabinet Order comes into effect as of the day on which the Agreement between the Government of Japan and the Government of the French Republic Concerning the Reciprocal Provision of Supplies and Services between the Self-Defense Forces of Japan and the Armed Forces of the French Republic takes effect; 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** 略 suppl-5012-32/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5012-32/art-1/par-1/item-1 Omitted machine translation, not official **二** 附則第十条の二の二第八項、第十二条の四第四項第一号イからハまで及び第五項、第十五条第二項から第五項まで並びに第三十三条第四項第一号イからハまで及び第五項の改正規定並びに附則第三条から第十二条までの規定　公布の日 suppl-5012-32/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5012-32/art-1/par-1/item-2 The provisions amending Article 10-2-2, paragraph (8), Article 12-4, paragraph (4), item (i), (a) through (c) and paragraph (5), Article 15, paragraphs (2) through (5), and Article 33, paragraph (4), item (i), (a) through (c) and paragraph (5) of the Supplementary Provisions, and the provisions of Articles 3 through 12 of the Supplementary Provisions: the day of promulgation. machine translation, not official --- ## 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-20261106T173921-134, 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