# 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-3539-15. 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-3539-15` - 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-3539-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3539-15 - 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 昭和五三年三月三一日大蔵省令第一五号 suppl-3539-15 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3539-15 · https://japanlaw.org/l/340M50000040011/suppl-3539-15 **第一項** この省令は、昭和五十三年四月一日から施行する。 suppl-3539-15/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3539-15/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3539-15/par-1 This Ministerial Order comes into effect as of April 1, 1978. machine translation, not official **第二項** 租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号）附則第六条第二項（個人の準備金に関する経過措置）の規定により公害防止準備金を積み立てる個人に係る改正後の所得税法施行規則第四十条（収入及び費用の帰属時期の特例の適用の細目）の規定の適用については、同条第二号中「の規定による」とあるのは、「並びに租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号）附則第六条第二項（個人の準備金に関する経過措置）の規定による」とする。 suppl-3539-15/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3539-15/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3539-15/par-2 With respect to the application of the provisions of Article 40 (Details of Application of the Special Provisions on the Timing of Attribution of Revenue and Expenses) of the Regulation for Enforcement of the Income Tax Act as amended to an individual who sets aside a reserve for pollution prevention pursuant to Article 6, paragraph (2) (Transitional Measures on Reserves of Individuals) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978), the phrase "under the provisions of" in item (ii) of that Article is deemed to be replaced with "under the provisions of, and under Article 6, paragraph (2) (Transitional Measures on Reserves of Individuals) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978), under the provisions of". machine translation, not official --- ## Cites - suppl-3539-15/par-2: 所得税法施行規則第四十条 → 所得税法施行規則 第四十条 (Article 40), art-40 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40 · https://japanlaw.org/l/340M50000040011/art-40 - suppl-3539-15/par-2: 同条第二号 → 所得税法施行規則 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-40/par-1/item-2 --- ## 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-20261027T143811-082, 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