# 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-5032-229/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-5032-229/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-5032-229/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-5032-229/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-229/art-1 **第一項** この政令は、令和四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-5032-229/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-229/art-1/par-1 This Cabinet Order comes into effect on April 1, 2022; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items. machine translation, not official **一** 第九条及び第十条の規定、第三十二条の規定（平成二十六年経過措置政令第三条第二項、第三十二条第一項、第三十三条第一項及び第六十四条第六項の改正規定を除く。）、第四十三条及び第四十四条の規定、第四十五条の規定（所得税法施行令第七十条第一項第二号の改正規定（「十四年」を「十九年」に改める部分に限る。）を除く。）並びに第四十六条及び第四十七条の規定並びに附則第二十五条の規定　令和四年五月一日 suppl-5032-229/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-229/art-1/par-1/item-1 The provisions of Articles 9 and 10, the provisions of Article 32 (excluding the provisions amending Article 3, paragraph (2), Article 32, paragraph (1), Article 33, paragraph (1) and Article 64, paragraph (6) of the 2014 Transitional Measures Cabinet Order), the provisions of Articles 43 and 44, the provisions of Article 45 (excluding the provisions amending Article 70, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act (limited to the part replacing "14 years" with "19 years")), the provisions of Articles 46 and 47, and the provisions of Article 25 of the Supplementary Provisions: May 1, 2022. 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-20261106T173921-136, 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