# 所得税法施行規則 / Regulation 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-regulation/suppl-3499-8. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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-3499-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3499-8 - Every provision below carries its address and both URLs 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 昭和四九年二月二八日大蔵省令第八号 suppl-3499-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-8 · https://japanlaw.org/l/340M50000040011/suppl-3499-8 **第一項** この省令は、公布の日から施行する。 suppl-3499-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3499-8/par-1 This Ministerial Order comes into effect as of the date of promulgation. machine translation, not official **第二項** 第一条の規定による改正前の所得税法施行規則第三十六条（小形汽船の特別修繕引当金勘定への繰入れの期間）の規定は、所得税法施行令及び法人税法施行令の一部を改正する政令（昭和四十九年政令第四十二号。以下「改正政令」という。）附則第二条第二項（所得税法施行令の一部改正に伴う経過措置）の規定により適用される所得税法施行令第百六十一条第一項第一号（特別修繕引当金勘定への繰入限度額）に規定する大蔵省令で定める月数について準用する。 suppl-3499-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-8/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3499-8/par-2 The provisions of Article 36 (Period for Transfers to the Special Repair Reserve Account for Small Steamships) of the Regulation for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 1 apply mutatis mutandis to the number of months specified by Ministry of Finance Order as prescribed in Article 161, paragraph (1), item (i) (Maximum Amount of Transfers to the Special Repair Reserve Account) of the Order for Enforcement of the Income Tax Act that applies pursuant to Article 2, paragraph (2) (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Order for the Enforcement of the Corporation Tax Act (Cabinet Order No. 42 of 1974; hereinafter referred to as "the Amending Cabinet Order"). machine translation, not official --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-081, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-081, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27