# 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-4249-24/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-4249-24/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-4249-24/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4249-24/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-4249-24/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1 **第一項** この省令は、平成二十五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-4249-24/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1 This Ministerial Order comes into effect as of January 1, 2013; provided, however, that the provisions set forth in the following items come into effect as of the dates prescribed respectively in those items: machine translation, not official **一** 第七条の改正規定（同条第二項第五号に係る部分に限る。）、第四十条の三第一項第一号の改正規定、第八十一条の六の改正規定（同条第一項第一号ニ及びホに係る部分に限る。）、第九十七条の二第一項の改正規定及び第九十七条の三第一項の改正規定　平成二十四年四月一日 suppl-4249-24/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-1 The provisions amending Article 7 (limited to the portion pertaining to paragraph (2), item (v) of that Article), the provisions amending Article 40-3, paragraph (1), item (i), the provisions amending Article 81-6 (limited to the portion pertaining to paragraph (1), item (i), (d) and (e) of that Article), the provisions amending Article 97-2, paragraph (1) and the provisions amending Article 97-3, paragraph (1): April 1, 2012 machine translation, not official **二** 第九十七条の四第一項及び第百六条の改正規定（同項に係る部分に限る。）　平成二十六年一月一日 suppl-4249-24/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-2 The provisions amending Article 97-4, paragraph (1) and Article 106 (limited to the portion pertaining to that paragraph): January 1, 2014 machine translation, not official **三** 第七条の改正規定（同条第二項第五号に係る部分を除く。）、第十三条第一項第七号の改正規定、第八十一条の六の改正規定（同条第一項第一号ニ及びホに係る部分を除く。）、第八十一条の十の改正規定、第八十一条の十四の改正規定、第八十一条の二十の改正規定、第八十一条の二十五の改正規定、第八十一条の二十九の改正規定、第八十一条の三十三の改正規定、第八十一条の三十六の改正規定及び第八十一条の三十八第二項を削る改正規定並びに次条及び附則第四条の規定　出入国管理及び難民認定法及び日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法の一部を改正する等の法律（平成二十一年法律第七十九号。以下「入管法等改正法」という。）の施行の日（平成二十四年七月九日） suppl-4249-24/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-3 The provisions amending Article 7 (excluding the portion pertaining to paragraph (2), item (v) of that Article), the provisions amending Article 13, paragraph (1), item (vii), the provisions amending Article 81-6 (excluding the portion pertaining to paragraph (1), item (i), (d) and (e) of that Article), the provisions amending Article 81-10, the provisions amending Article 81-14, the provisions amending Article 81-20, the provisions amending Article 81-25, the provisions amending Article 81-29, the provisions amending Article 81-33, the provisions amending Article 81-36 and the provisions deleting Article 81-38, paragraph (2), and the provisions of the following Article and Article 4 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Immigration Control and Refugee Recognition Act and the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, etc. (Act No. 79 of 2009; hereinafter referred to as the "Immigration Control Act Amendment Act") (July 9, 2012) machine translation, not official --- ## Cites - suppl-4249-24/art-1/par-1/item-3: 次条 → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4249-24/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2 - suppl-4249-24/art-1/par-1/item-3: 附則第四条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4249-24/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第二条第一項（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-1 - 所得税法施行規則 附則第二条第四項（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-4 - 所得税法施行規則 附則第四条第一項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-1 - 所得税法施行規則 附則第四条第四項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-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-20261027T143811-102, 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