# 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-4039-38`
- 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-4039-38
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4039-38
- 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 平成三年七月三一日大蔵省令第三八号
<sup>suppl-4039-38 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4039-38 · https://japanlaw.org/l/340M50000040011/suppl-4039-38</sup>

**第一項**  この省令は、平成四年一月一日から施行する。ただし、第一条の規定及び第二条の規定（法人税法施行規則第二十四条、別表六（十一）及び別表六（十三）の改正規定に限る。）は、平成三年八月一日から施行する。
<sup>suppl-4039-38/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4039-38/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4039-38/par-1</sup>
This Ministerial Order comes into effect as of January 1, 1992; provided, however, that the provisions of Article 1 and the provisions of Article 2 (limited to the provisions amending Article 24 and Appended Table VI (11) and Appended Table VI (13) of the Regulation for Enforcement of the Corporation Tax Act) come into effect as of August 1, 1991.
<sup>machine translation, not official</sup>

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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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-086, 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