# 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-4239-29/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-4239-29/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-4239-29/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4239-29/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-4239-29/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-29/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1 **第一項** この省令は、公布の日から施行する。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-4239-29/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1 This Ministerial Order comes into effect as of the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items. machine translation, not official **一** 目次の改正規定、第一条の二第一項の改正規定、第三十一条第三号の改正規定、第三十二条の改正規定、第三十四条の改正規定、第三十五条を削る改正規定、第二編第一章第三節第三款中第三十五条の二を第三十五条とし、第三十五条の三を第三十五条の二とする改正規定、第八十一条の三十六の次に四条を加える改正規定、第九十条の二第一項の改正規定、第九十条の五の次に一条を加える改正規定、第九十一条の改正規定、第九十七条の四の改正規定（同条第五項に係る部分に限る。）、別表第五（二十九）の改正規定、別表第五（三十一）の改正規定及び同表の次に一表を加える改正規定　平成二十四年一月一日 suppl-4239-29/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-1 The provisions amending the table of contents, the provisions amending Article 1-2, paragraph (1), the provisions amending Article 31, item (iii), the provisions amending Article 32, the provisions amending Article 34, the provisions deleting Article 35, the provisions that, in Part II, Chapter I, Section 3, Subsection 3, redesignate Article 35-2 as Article 35 and Article 35-3 as Article 35-2, the provisions adding four Articles after Article 81-36, the provisions amending Article 90-2, paragraph (1), the provisions adding one Article after Article 90-5, the provisions amending Article 91, the provisions amending Article 97-4 (limited to the portion pertaining to paragraph (5) of that Article), the provisions amending Appended Table V (29), the provisions amending Appended Table V (31) and the provisions adding one table after that table: January 1, 2012; machine translation, not official **二** 第八十六条の改正規定（同条第一項第四号に係る部分を除く。）、第八十七条の改正規定（同条第一項第四号に係る部分を除く。）、第九十四条の二第一項第五号の改正規定、別表第五（十二）の改正規定、別表第五（十四）の改正規定及び別表第六（三）の改正規定並びに次条第一項、附則第三条第一項並びに附則第四条第二項及び第四項の規定　平成二十五年一月一日 suppl-4239-29/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-2 The provisions amending Article 86 (excluding the portion pertaining to paragraph (1), item (iv) of that Article), the provisions amending Article 87 (excluding the portion pertaining to paragraph (1), item (iv) of that Article), the provisions amending Article 94-2, paragraph (1), item (v), the provisions amending Appended Table V (12), the provisions amending Appended Table V (14) and the provisions amending Appended Table VI (3), and the provisions of paragraph (1) of the following Article and Article 3, paragraph (1) and Article 4, paragraphs (2) and (4) of the Supplementary Provisions: January 1, 2013; machine translation, not official **三** 第九十七条の四の改正規定（同条第五項に係る部分を除く。）　平成二十六年一月一日 suppl-4239-29/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-3 The provisions amending Article 97-4 (excluding the portion pertaining to paragraph (5) of that Article): January 1, 2014 machine translation, not official **四** 別表第三（三）の改正規定及び別表第五（二十八）の改正規定並びに附則第四条第三項及び第六項の規定　特定多国籍企業による研究開発事業等の促進に関する特別措置法（平成二十四年法律第五十五号）の施行の日 suppl-4239-29/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-4 The provisions amending Appended Table III (3), the provisions amending Appended Table V (28), and the provisions of Article 4, paragraphs (3) and (6) of the Supplementary Provisions: the date of enforcement of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (Act No. 55 of 2012) machine translation, not official --- ## Cites - suppl-4239-29/art-1/par-1/item-2: 次条第一項 → 所得税法施行規則 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4239-29/art-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-29/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-2/par-1 - suppl-4239-29/art-1/par-1/item-2: 附則第三条第一項 → 所得税法施行規則 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4239-29/art-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-29/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-3/par-1 - suppl-4239-29/art-1/par-1/item-2: 附則第四条第二項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4239-29/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-2 - suppl-4239-29/art-1/par-1/item-2: 第四項 → 所得税法施行規則 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4239-29/art-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-4 - suppl-4239-29/art-1/par-1/item-4: 附則第四条第三項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4239-29/art-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-3 - suppl-4239-29/art-1/par-1/item-4: 第六項 → 所得税法施行規則 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-4239-29/art-4/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-6 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第四条第三項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-3 - 所得税法施行規則 附則第四条第六項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-6 --- ## 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-20261027T143811-100, 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-20261027T143811-100, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-101, 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