# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4259-35/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-4259-35/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4259-35/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4259-35/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-1</sup>

**第一項**  この省令は、平成二十八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。
<sup>suppl-4259-35/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-1/par-1</sup>
This Ministerial Order comes into effect as of January 1, 2016; provided, however, that the provisions set forth in the following items come into effect as of the dates prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  別表第六（一）の改正規定並びに附則第五条第二項及び第三項の規定　平成二十六年一月一日
  <sup>suppl-4259-35/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-1/par-1/item-1</sup>
  The provisions amending Appended Table VI (1), and the provisions of Article 5, paragraphs (2) and (3) of the Supplementary Provisions: January 1, 2014
  <sup>machine translation, not official</sup>

  **二**  附則第三条の規定　平成二十七年一月一日
  <sup>suppl-4259-35/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-1/par-1/item-2</sup>
  The provisions of Article 3 of the Supplementary Provisions: January 1, 2015
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4259-35/art-1/par-1/item-1: 附則第五条第二項 → 所得税法施行規則 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4259-35/art-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-5/par-2
- suppl-4259-35/art-1/par-1/item-1: 第三項 → 所得税法施行規則 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4259-35/art-5/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-5/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-5/par-3
- suppl-4259-35/art-1/par-1/item-2: 附則第三条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4259-35/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3

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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 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-103, 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