# 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-5042-136/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-5042-136/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
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
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## 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
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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
- 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