# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- 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-3539-34`
- 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-3539-34
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3539-34
- 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.

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## 附　則 昭和五三年五月一九日大蔵省令第三四号
<sup>suppl-3539-34 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3539-34 · https://japanlaw.org/l/340M50000040011/suppl-3539-34</sup>

**第一項**  この省令は、公布の日から施行し、改正後の所得税法施行規則第四十七条の二第三項第二号の規定は、同日以後に支出する寄附金で租税特別措置法（昭和三十二年法律第二十六号）第四十一条の十四（寄附金控除の特例）の規定により特定寄附金とみなされるものについて適用する。
<sup>suppl-3539-34/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3539-34/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3539-34/par-1</sup>
This Ministerial Order comes into effect as of the date of promulgation, and the provisions of Article 47-2, paragraph (3), item (ii) of the Regulation for Enforcement of the Income Tax Act as amended apply to donations paid on or after that date that are deemed to be specified donations pursuant to Article 41-14 (Special Provisions on the Donation Deduction) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957).
<sup>machine translation, not official</sup>

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## Cites
- suppl-3539-34/par-1: 租税特別措置法（昭和三十二年法律第二十六号）第四十一条の十四 → 租税特別措置法 第四十一条の十四 (Article 41-14), art-41-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14 · https://japanlaw.org/l/332AC0000000026/art-41-14

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## 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