# 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-4139-44. 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-4139-44` - 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-4139-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4139-44 - 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 平成一三年六月六日財務省令第四四号 suppl-4139-44 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4139-44 · https://japanlaw.org/l/340M50000040011/suppl-4139-44 **第一項** この省令は、公布の日から施行する。 suppl-4139-44/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4139-44/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4139-44/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後の所得税法施行規則第五条第一項の規定は、この省令の施行の日以後に設定される同項に規定する証券投資信託について適用し、同日前に設定された第一条の規定による改正前の所得税法施行規則第五条第一項に規定する証券投資信託については、なお従前の例による。 suppl-4139-44/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4139-44/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4139-44/par-2 The provisions of Article 5, paragraph (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 apply to the Securities Investment Trust prescribed in that paragraph that is established on or after the day this Ministerial Order comes into effect, and the provisions then in force continue to govern the Securities Investment Trust prescribed in Article 5, paragraph (1) of the Regulation for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1 that was established before that day. machine translation, not official --- ## Cites - suppl-4139-44/par-2: 所得税法施行規則第五条第一項 → 所得税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-5/par-1 · https://japanlaw.org/l/340M50000040011/art-5/par-1 --- ## 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-20261027T143811-090, 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-20261027T143811-090, 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