# 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-5072-380. 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-5072-380` - 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-5072-380 - 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 令和七年一一月一九日政令第三八〇号 suppl-5072-380 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-380 **第一項** この政令は、令和七年十一月二十日から施行する。 suppl-5072-380/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-380/par-1 This Cabinet Order comes into effect on November 20, 2025. machine translation, not official **第二項** 改正後の所得税法施行令（次項において「新令」という。）第二十条の二の規定は、新通勤手当（令和七年四月一日以後に受けるべき通勤手当及びこれに類する手当をいい、同日前に受けるべき通勤手当及びこれに類する手当の差額として追給されるもの（以下この項において「特定差額追給手当」という。）を除く。次項において同じ。）について適用し、同日前に受けるべき改正前の所得税法施行令第二十条の二に規定する通勤手当（同日以後に受けるべき特定差額追給手当を含む。）については、なお従前の例による。 suppl-5072-380/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-380/par-2 The provisions of Article 20-2 of the Order for Enforcement of the Income Tax Act after the amendment (referred to as the "New Order" in the following paragraph) apply to new commuting allowances (meaning commutation allowances and similar allowances to be received on or after April 1, 2025, excluding those paid in addition as the difference of commutation allowances and similar allowances that were to be received before that date (hereinafter referred to as "specified back-paid difference allowances" in this paragraph); the same applies in the following paragraph), and the provisions then in force continue to govern commutation allowances prescribed in Article 20-2 of the Order for Enforcement of the Income Tax Act before the amendment that are to be received before that date (including specified back-paid difference allowances to be received on or after that date). machine translation, not official **第三項** 新通勤手当でこの政令の施行の日前に受けたものに係る所得税法第四編第二章第一節の規定の適用については、新令第二十条の二及び前項の規定にかかわらず、なお従前の例による。 suppl-5072-380/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-380/par-3 With regard to the application of the provisions of Part IV, Chapter II, Section 1 of the Income Tax Act to new commuting allowances received before the date of enforcement of this Cabinet Order, notwithstanding Article 20-2 of the New Order and the preceding paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5072-380/par-2: 次項 → 所得税法施行令 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-5072-380/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-380/par-3 - suppl-5072-380/par-2: 第二十条の二 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2 - suppl-5072-380/par-2: この項 → 所得税法施行令 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-5072-380/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-380/par-2 - suppl-5072-380/par-3: 新令第二十条の二 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2 - suppl-5072-380/par-3: 前項 → 所得税法施行令 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-5072-380/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-380/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第二項（経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-380/par-2 - 所得税法施行令 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-380/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-20261106T173921-138, 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-20261106T173921-138, 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