# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-5032-113/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-5032-113/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5032-113/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-113/art-1</sup>

**第一項**  この政令は、令和三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。
<sup>suppl-5032-113/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-113/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2021; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一**  第六十九条第一項の改正規定、第六十九条の二（見出しを含む。）の改正規定、第七十条第一項の改正規定、第七十一条の改正規定、第七十一条の二（見出しを含む。）の改正規定、第二百二十一条の四第八項第二号の改正規定、第二百二十二条の二第四項の改正規定、第二百六十三条第一項の改正規定、第二百六十四条の改正規定、第二百六十九条の改正規定、第二百七十条の改正規定、第二百七十七条（見出しを含む。）の改正規定、第二百七十八条（見出しを含む。）の改正規定、第二百九十二条の三の改正規定及び第三百十九条の三の改正規定並びに附則第五条から第七条まで及び第十条の規定　令和四年一月一日
  <sup>suppl-5032-113/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-113/art-1/par-1/item-1</sup>
  The provisions amending Article 69, paragraph (1), the provisions amending Article 69-2 (including its heading), the provisions amending Article 70, paragraph (1), the provisions amending Article 71, the provisions amending Article 71-2 (including its heading), the provisions amending Article 221-4, paragraph (8), item (ii), the provisions amending Article 222-2, paragraph (4), the provisions amending Article 263, paragraph (1), the provisions amending Article 264, the provisions amending Article 269, the provisions amending Article 270, the provisions amending Article 277 (including its heading), the provisions amending Article 278 (including its heading), the provisions amending Article 292-3 and the provisions amending Article 319-3, and the provisions of Articles 5 through 7 and Article 10 of the Supplementary Provisions: January 1, 2022;
  <sup>machine translation, not official</sup>

  **二**  第六条第八号ヨの改正規定　令和四年四月一日
  <sup>suppl-5032-113/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-113/art-1/par-1/item-2</sup>
  The provisions amending Article 6, item (viii), (o): April 1, 2022;
  <sup>machine translation, not official</sup>

  **三**  第三百五十二条の二の改正規定　マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）の施行の日
  <sup>suppl-5032-113/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-113/art-1/par-1/item-3</sup>
  The provisions amending Article 352-2: the date of enforcement of the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020).
  <sup>machine translation, not official</sup>

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## Cites
- suppl-5032-113/art-1/par-1/item-1: 附則第五条から第七条まで → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-5032-113/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-113/art-5

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## 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-20261106T173921-136, 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