# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4099-90/art-1` - 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-4099-90/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4099-90/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-1 **第一項** この省令は、平成十年一月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4099-90/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-1/par-1 This Ministerial Order comes into effect as of January 1, 1998; provided, however, that the provisions listed in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 第一条中所得税法施行規則第三条の四第一項第二号の改正規定、第三条の六第三項の改正規定及び第八十一条の四第五号の改正規定　公布の日 suppl-4099-90/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-1/par-1/item-1 The provisions amending Article 3-4, paragraph (1), item (ii), the provisions amending Article 3-6, paragraph (3) and the provisions amending Article 81-4, item (v) of the Regulation for Enforcement of the Income Tax Act in Article 1: the date of promulgation machine translation, not official **二** 第一条中所得税法施行規則別表第一（一）から別表第二（六）までの改正規定及び第二条の規定並びに附則第四条の規定　平成十年二月二日 suppl-4099-90/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-1/par-1/item-2 The provisions amending Appended Table I (1) through Appended Table II (6) of the Regulation for Enforcement of the Income Tax Act in Article 1, the provisions of Article 2, and the provisions of Article 4 of the Supplementary Provisions: February 2, 1998 machine translation, not official --- ## Cites - suppl-4099-90/art-1/par-1/item-2: 附則第四条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4099-90/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-4 --- ## 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-20261027T143811-088, 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-20261027T143811-088, 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