# 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-5042-136. 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-5042-136` - 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-5042-136 - 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 令和四年三月三一日政令第一三六号 suppl-5042-136 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5042-136/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/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-5042-136/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/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** 第三百十九条の改正規定及び第三百十九条の二第二項の改正規定並びに附則第六条の規定　令和四年十月一日 suppl-5042-136/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-1/par-1/item-1 The provisions amending Article 319, the provisions amending Article 319-2, paragraph (2), and the provisions of Article 6 of the Supplementary Provisions: October 1, 2022; machine translation, not official **二** 目次の改正規定、第五十七条の改正規定、第二編第一章第四節第一款に一条を加える改正規定、第百三条の改正規定及び第二百九十二条第二項の表の改正規定　令和五年一月一日 suppl-5042-136/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-1/par-1/item-2 The provisions amending the table of contents, the provisions amending Article 57, the provisions adding one Article to Part II, Chapter I, Section 4, Subsection 1, the provisions amending Article 103, and the provisions amending the table in Article 292, paragraph (2): January 1, 2023; machine translation, not official **三** 第三百一条から第三百三条までの改正規定、第三百三十六条第六項及び第三百三十九条第七項の改正規定並びに第三百五十二条の二第一項の改正規定並びに附則第七条及び第八条の規定　令和五年十月一日 suppl-5042-136/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-1/par-1/item-3 The provisions amending Articles 301 through 303, the provisions amending Article 336, paragraph (6) and Article 339, paragraph (7), the provisions amending Article 352-2, paragraph (1), and the provisions of Articles 7 and 8 of the Supplementary Provisions: October 1, 2023; machine translation, not official **四** 第六十二条の改正規定　労働者協同組合法（令和二年法律第七十八号）の施行の日 suppl-5042-136/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-1/par-1/item-4 The provisions amending Article 62: the date of enforcement of the Workers' Cooperatives Act (Act No. 78 of 2020). machine translation, not official ### 第二条（所有株式に対応する資本金等の額の計算方法等に関する経過措置） — Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held caption: machine translation, not official suppl-5042-136/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）第六十一条第二項第四号（ロに係る部分に限る。）の規定は、この政令の施行の日（以下「施行日」という。）以後に行われる同号に規定する払戻し等について適用する。 suppl-5042-136/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-2/par-1 The provisions of Article 61, paragraph (2), item (iv) (limited to the part pertaining to (b)) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to a refund, etc. prescribed in that item that is made on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"). machine translation, not official ### 第三条（国庫補助金等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent caption: machine translation, not official suppl-5042-136/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-3 **第一項** 新令第八十九条第四号の規定は、個人が施行日以後に交付を受ける同号に掲げる助成金について適用する。 suppl-5042-136/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-3/par-1 The provisions of Article 89, item (iv) of the New Order apply to grants listed in that item that an individual receives on or after the Effective Date. machine translation, not official ### 第四条（少額の減価償却資産等に関する経過措置） — Transitional Measures Concerning Depreciable Assets of Small Amounts, etc. caption: machine translation, not official suppl-5042-136/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-4 **第一項** 新令第百三十八条及び第百三十九条の規定は、個人が施行日以後に取得又は製作若しくは建設をする減価償却資産について適用し、個人が施行日前に取得又は製作若しくは建設をした減価償却資産については、なお従前の例による。 suppl-5042-136/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-4/par-1 The provisions of Articles 138 and 139 of the New Order apply to Depreciable Assets that an individual acquires, or produces or constructs, on or after the Effective Date, and the provisions then in force continue to govern Depreciable Assets that an individual acquired, or produced or constructed, before the Effective Date. machine translation, not official ### 第五条（確定申告書に関する書類等の提出又は提示に関する経過措置） — Transitional Measures Concerning the Submission or Presentation of Documents, etc. Relating to a Tax Return caption: machine translation, not official suppl-5042-136/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-5 **第一項** 新令第二百六十二条第一項の規定は、施行日以後に令和四年分以後の所得税に係る確定申告書を提出する場合について適用し、施行日前に確定申告書を提出した場合及び施行日以後に令和三年分以前の所得税に係る確定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-5042-136/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-5/par-1 The provisions of Article 262, paragraph (1) of the New Order apply where a Tax Return for income tax for tax year 2022 and subsequent years is submitted on or after the Effective Date, and the provisions then in force continue to govern where a Tax Return was submitted before the Effective Date and where a Tax Return for income tax for tax year 2021 and earlier years is submitted on or after the Effective Date. machine translation, not official ### 第六条（保険料控除申告書に関する書類等の提出又は提示に関する経過措置） — Transitional Measures Concerning the Submission or Presentation of Documents, etc. Relating to a Return for Insurance Premium Deduction caption: machine translation, not official suppl-5042-136/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-6 **第一項** 新令第三百十九条の規定は、令和四年十月一日以後に提出する所得税法第百九十六条第三項に規定する給与所得者の保険料控除申告書について適用し、同日前に提出した当該給与所得者の保険料控除申告書については、なお従前の例による。 suppl-5042-136/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-6/par-1 The provisions of Article 319 of the New Order apply to a salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) of the Income Tax Act that is submitted on or after October 1, 2022, and the provisions then in force continue to govern that salary income earner's return for insurance premium deduction that was submitted before that date. machine translation, not official ### 第七条（預貯金、株式等に係る利子、配当等の受領者の告知に関する経過措置） — Transitional Measures Concerning Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc. caption: machine translation, not official suppl-5042-136/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-7 **第一項** 新令第三百三十六条第六項の規定は、令和五年十月一日以後に支払の確定する同条第一項に規定する利子等又は配当等について適用し、同日前に支払の確定した改正前の所得税法施行令（次条において「旧令」という。）第三百三十六条第一項に規定する利子等又は配当等については、なお従前の例による。 suppl-5042-136/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-7/par-1 The provisions of Article 336, paragraph (6) of the New Order apply to interest and similar income or dividends and similar income prescribed in paragraph (1) of that Article whose payment is finalized on or after October 1, 2023, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment (referred to as the "Former Order" in the following Article) whose payment was finalized before that date. machine translation, not official ### 第八条（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — Transitional Measures Concerning Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds caption: machine translation, not official suppl-5042-136/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-8 **第一項** 新令第三百三十九条第七項の規定は、令和五年十月一日以後に支払を受ける同条第一項に規定する無記名公社債等の同項に規定する利子等について適用し、同日前に支払を受けた旧令第三百三十九条第一項に規定する無記名公社債等の同項に規定する利子等については、なお従前の例による。 suppl-5042-136/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-8/par-1 The provisions of Article 339, paragraph (7) of the New Order apply to the interest and similar income prescribed in paragraph (1) of that Article on bearer public and corporate bonds, etc. prescribed in that paragraph that is received on or after October 1, 2023, and the provisions then in force continue to govern the interest and similar income prescribed in Article 339, paragraph (1) of the Former Order on bearer public and corporate bonds, etc. prescribed in that paragraph that was received before that date. machine translation, not official --- ## Cites - suppl-5042-136/art-1/par-1/item-1: 附則第六条 → 所得税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-5042-136/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-6 - suppl-5042-136/art-1/par-1/item-3: 附則第七条 → 所得税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-5042-136/art-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-7 - suppl-5042-136/art-1/par-1/item-3: 第八条 → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-5042-136/art-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-8 - suppl-5042-136/art-2/par-1: 第六十一条第二項第四号 → 所得税法施行令 第六十一条第二項第四号 (Article 61, paragraph (2), item (iv)), art-61/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-2/item-4 - suppl-5042-136/art-3/par-1: 新令第八十九条第四号 → 所得税法施行令 第八十九条第一項第六号 (Article 89, paragraph (1), item (vi)), art-89/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-6 - suppl-5042-136/art-4/par-1: 新令第百三十八条 → 所得税法施行令 第百三十八条 (Article 138), art-138 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-138 - suppl-5042-136/art-4/par-1: 第百三十九条 → 所得税法施行令 第百三十九条 (Article 139), art-139 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139 - suppl-5042-136/art-5/par-1: 新令第二百六十二条第一項 → 所得税法施行令 第二百六十二条第一項 (Article 262, paragraph (1)), art-262/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1 - suppl-5042-136/art-6/par-1: 新令第三百十九条 → 所得税法施行令 第三百十九条 (Article 319), art-319 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319 - suppl-5042-136/art-6/par-1: 所得税法第百九十六条第三項 → 所得税法 第百九十六条第三項 (Article 196, paragraph (3)), art-196/par-3 — https://japanlaw.org/ja/income-tax-act/art-196/par-3 (e-Gov law ID 340AC0000000033) - suppl-5042-136/art-7/par-1: 新令第三百三十六条第六項 → 所得税法施行令 第三百三十六条第六項 (Article 336, paragraph (6)), art-336/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-6 - suppl-5042-136/art-7/par-1: 同条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-1 - suppl-5042-136/art-7/par-1: 次条 → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-5042-136/art-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-8 - suppl-5042-136/art-8/par-1: 新令第三百三十九条第七項 → 所得税法施行令 第三百三十九条第七項 (Article 339, paragraph (7)), art-339/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-7 - suppl-5042-136/art-8/par-1: 同条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-1 ## 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一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-1/par-1/item-1 - 所得税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-1/par-1/item-3 - 所得税法施行令 附則第七条第一項（預貯金、株式等に係る利子、配当等の受領者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-7/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-20261106T173921-103, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-106, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-127, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-130, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-136, 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-20261106T173921-136, 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