# 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-5022-111/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-5022-111/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-5022-111/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-5022-111/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1 **第一項** この政令は、令和二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-5022-111/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1 This Cabinet Order comes into effect on April 1, 2020; 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** 第一条中所得税法施行令の目次の改正規定（「仮想通貨」を「暗号資産」に、「小規模事業者」を「小規模事業者等」に改める部分を除く。）及び同令第四編に一章を加える改正規定　令和三年一月一日 suppl-5022-111/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-1 The provisions in Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (excluding the parts replacing "virtual currency" with "cryptoasset" and "small enterprise" with "small enterprise, etc.") and the provisions adding one chapter to Part IV of that Order: January 1, 2021; machine translation, not official **二** 第一条中所得税法施行令の目次の改正規定（「小規模事業者」を「小規模事業者等」に改める部分に限る。）、同令第二編第一章第七節第三款の款名の改正規定、同令第百九十五条の改正規定、同令第百九十六条第一項の改正規定、同条の次に二条を加える改正規定、同令第百九十七条の改正規定及び同令第二百二十二条の二第三項の改正規定並びに附則第六条の規定　令和四年一月一日 suppl-5022-111/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-2 The provisions in Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (limited to the part replacing "small enterprise" with "small enterprise, etc."), the provisions amending the name of Part II, Chapter I, Section 7, Subsection 3 of that Order, the provisions amending Article 195 of that Order, the provisions amending Article 196, paragraph (1) of that Order, the provisions adding two Articles after that Article, the provisions amending Article 197 of that Order, and the provisions amending Article 222-2, paragraph (3) of that Order, and the provisions of Article 6 of the Supplementary Provisions: January 1, 2022; machine translation, not official **三** 第一条中所得税法施行令第二百六十二条の改正規定、同令第三百十六条の二の改正規定、同令第三百十八条の二の改正規定及び同令第三百十九条の十第二号の改正規定　令和五年一月一日 suppl-5022-111/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-3 The provisions in Article 1 amending Article 262 of the Order for Enforcement of the Income Tax Act, the provisions amending Article 316-2 of that Order, the provisions amending Article 318-2 of that Order, and the provisions amending Article 319-10, item (ii) of that Order: January 1, 2023; machine translation, not official **四** 第一条中所得税法施行令の目次の改正規定（「仮想通貨」を「暗号資産」に改める部分に限る。）、同令第五条の改正規定、同令第八十七条の改正規定、同令第二編第一章第四節第三款の二の款名及び同款第一目の目名の改正規定、同令第百十九条の二（見出しを含む。）の改正規定、同令第百十九条の三の見出し、同条第一項及び第二項、同令第百十九条の四の見出し、同条第一項、同令第百十九条の五（見出しを含む。）、同款第二目の目名並びに同令第百十九条の六（見出しを含む。）の改正規定並びに同令第百十九条の七（見出しを含む。）の改正規定　情報通信技術の進展に伴う金融取引の多様化に対応するための資金決済に関する法律等の一部を改正する法律（令和元年法律第二十八号）の施行の日 suppl-5022-111/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-4 The provisions in Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (limited to the part replacing "virtual currency" with "cryptoasset"), the provisions amending Article 5 of that Order, the provisions amending Article 87 of that Order, the provisions amending the name of Part II, Chapter I, Section 4, Subsection 3-2 of that Order and the name of Division 1 of that Subsection, the provisions amending Article 119-2 (including its heading) of that Order, the provisions amending the heading of Article 119-3 of that Order, paragraphs (1) and (2) of that Article, the heading of Article 119-4 of that Order, paragraph (1) of that Article, Article 119-5 (including its heading) of that Order, the name of Division 2 of that Subsection, and Article 119-6 (including its heading) of that Order, and the provisions amending Article 119-7 (including its heading) of that Order: the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology (Act No. 28 of 2019); machine translation, not official **五** 第一条中所得税法施行令第八十四条の改正規定（同条第一項中「解除された日」の下に「（同日前に当該個人が死亡した場合において、当該個人の死亡の時に次項第二号に規定する事由に該当しないことが確定している当該特定譲渡制限付株式又は承継譲渡制限付株式については、当該個人の死亡の日）」を加える部分及び同条第二項第一号に係る部分を除く。）、同令第八十八条の二第一項の改正規定、同令第百九条第一項第三号の改正規定及び同令第百七十条第一項第二号の改正規定並びに附則第四条第三項の規定　会社法の一部を改正する法律（令和元年法律第七十号）の施行の日 suppl-5022-111/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-5 The provisions in Article 1 amending Article 84 of the Order for Enforcement of the Income Tax Act (excluding the part adding "(where that individual died before that day, for those specified restricted shares or succeeding restricted shares that, at the time of the death of that individual, have been determined not to fall under the grounds prescribed in item (ii) of the following paragraph, the day of the death of that individual)" after "the day on which the restriction on the transfer (including the creation of a security interest and other disposition; the same applies in item (i) of the following paragraph) of those specified restricted shares or succeeding restricted shares was lifted" in paragraph (1) of that Article, and the part pertaining to paragraph (2), item (i) of that Article), the provisions amending Article 88-2, paragraph (1) of that Order, the provisions amending Article 109, paragraph (1), item (iii) of that Order, and the provisions amending Article 170, paragraph (1), item (ii) of that Order, and the provisions of Article 4, paragraph (3) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Companies Act (Act No. 70 of 2019). machine translation, not official --- ## Cites - suppl-5022-111/art-1/par-1/item-2: 附則第六条 → 所得税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-5022-111/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-6 - suppl-5022-111/art-1/par-1/item-5: 附則第四条第三項 → 所得税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-5022-111/art-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第四条第一項（譲渡制限付株式の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-1 - 所得税法施行令 附則第四条第二項（譲渡制限付株式の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-2 - 所得税法施行令 附則第四条第三項（譲渡制限付株式の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-3 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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