# 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-4309-12/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-4309-12/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-4309-12/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4309-12/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-4309-12/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1 **第一項** この省令は、平成三十年四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-4309-12/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2018; provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items: machine translation, not official **一** 第十八条の二の改正規定、第十九条の三第二号の改正規定及び第三十六条の三の改正規定　平成三十年五月一日 suppl-4309-12/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-1 the provisions amending Article 18-2, the provisions amending Article 19-3, item (ii) and the provisions amending Article 36-3: May 1, 2018; machine translation, not official **二** 目次の改正規定、第一編第一章の二中第一条の二を第一条の三とし、同編第一章中第一条の次に一条を加える改正規定、第十八条第一項の改正規定、第十八条の四第二項の改正規定、別表第三（三）の表の備考１２の改正規定、別表第三（四）の表の備考２５の改正規定、同表の備考２８の改正規定、別表第四（一）の表の備考３（９）、別表第四（二）の表の備考３（９）及び別表第四（三）の表の備考３（８）の改正規定、別表第五（一）の表の備考２（１３）の改正規定、別表第五（三）の表の備考２（１３）の改正規定、別表第五（五）の表の備考２（１０）の改正規定、別表第五（六）の表の備考２（１１）の改正規定、別表第五（七）の表の備考２（１３）の改正規定、別表第五（九）の表の備考２（８）の改正規定、別表第五（十）の表の備考２（７）の改正規定、別表第五（十七）の表の備考２（１２）の改正規定、別表第五（十八）の表の備考２（５）、別表第五（十九）の表の備考２（９）、別表第五（二十）の表の備考２（５）、別表第五（二十一）の表の備考２（７）、別表第五（二十二）の表の備考２（７）及び別表第五（二十三）の表の備考２（８）の改正規定、別表第五（二十八）の表の備考２の改正規定、別表第六（一）の表の備考２（１７）（ル）の改正規定、別表第七（二）の表の備考２（９）トの改正規定並びに別表第八（三）の表の備考２（９）ニの改正規定並びに附則第十六条第三項の規定　平成三十一年一月一日 suppl-4309-12/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-2 the provisions amending the table of contents, the provisions that change Article 1-2 to Article 1-3 in Chapter I-2 of Part I and add one Article after Article 1 in Chapter I of that Part, the provisions amending Article 18, paragraph (1), the provisions amending Article 18-4, paragraph (2), the provisions amending Note 12 of the table in Appended Table III (3), the provisions amending Note 25 of the table in Appended Table III (4), the provisions amending Note 28 of that table, the provisions amending Note 3 (9) of the table in Appended Table IV (1), Note 3 (9) of the table in Appended Table IV (2) and Note 3 (8) of the table in Appended Table IV (3), the provisions amending Note 2 (13) of the table in Appended Table V (1), the provisions amending Note 2 (13) of the table in Appended Table V (3), the provisions amending Note 2 (10) of the table in Appended Table V (5), the provisions amending Note 2 (11) of the table in Appended Table V (6), the provisions amending Note 2 (13) of the table in Appended Table V (7), the provisions amending Note 2 (8) of the table in Appended Table V (9), the provisions amending Note 2 (7) of the table in Appended Table V (10), the provisions amending Note 2 (12) of the table in Appended Table V (17), the provisions amending Note 2 (5) of the table in Appended Table V (18), Note 2 (9) of the table in Appended Table V (19), Note 2 (5) of the table in Appended Table V (20), Note 2 (7) of the table in Appended Table V (21), Note 2 (7) of the table in Appended Table V (22) and Note 2 (8) of the table in Appended Table V (23), the provisions amending Note 2 of the table in Appended Table V (28), the provisions amending Note 2 (17) (k) of the table in Appended Table VI (1), the provisions amending Note 2 (9) (g) of the table in Appended Table VII (2) and the provisions amending Note 2 (9) (d) of the table in Appended Table VIII (3), and the provisions of Article 16, paragraph (3) of the Supplementary Provisions: January 1, 2019; machine translation, not official **三** 第一条第三項の改正規定、第三十六条の五の改正規定、第三十六条の六（見出しを含む。）の改正規定、第四十条の十の次に一条を加える改正規定、第四十七条の改正規定、第六十六条の七の次に一条を加える改正規定、第七十二条の四（見出しを含む。）の改正規定、第七十二条の六（見出しを含む。）の改正規定、第七十三条第一項第二号の改正規定、第七十四条の四の次に一条を加える改正規定、第八十二条第一項の改正規定、第八十三条の改正規定、別表第三（一）の改正規定、別表第三（二）の改正規定、別表第三（四）の改正規定（同表の備考２５に係る部分及び同表の備考２８に係る部分を除く。）、別表第五（一）の改正規定（同表の備考２（１３）に係る部分を除く。）、別表第五（三）の改正規定（同表の備考２（１３）に係る部分を除く。）、別表第五（五）の改正規定（同表の備考２（１０）に係る部分を除く。）、別表第五（六）の改正規定（同表の備考２（１１）に係る部分を除く。）、別表第五（七）の改正規定（同表の備考２（１３）に係る部分を除く。）及び別表第六（一）の改正規定（同表の備考２（１７）（ル）に係る部分を除く。）並びに附則第五条、第十五条並びに第十六条第二項及び第四項の規定　令和二年一月一日 suppl-4309-12/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-3 the provisions amending Article 1, paragraph (3), the provisions amending Article 36-5, the provisions amending Article 36-6 (including the heading), the provisions adding one Article after Article 40-10, the provisions amending Article 47, the provisions adding one Article after Article 66-7, the provisions amending Article 72-4 (including the heading), the provisions amending Article 72-6 (including the heading), the provisions amending Article 73, paragraph (1), item (ii), the provisions adding one Article after Article 74-4, the provisions amending Article 82, paragraph (1), the provisions amending Article 83, the provisions amending Appended Table III (1), the provisions amending Appended Table III (2), the provisions amending Appended Table III (4) (excluding the part pertaining to Note 25 of that table and the part pertaining to Note 28 of that table), the provisions amending Appended Table V (1) (excluding the part pertaining to Note 2 (13) of that table), the provisions amending Appended Table V (3) (excluding the part pertaining to Note 2 (13) of that table), the provisions amending Appended Table V (5) (excluding the part pertaining to Note 2 (10) of that table), the provisions amending Appended Table V (6) (excluding the part pertaining to Note 2 (11) of that table), the provisions amending Appended Table V (7) (excluding the part pertaining to Note 2 (13) of that table) and the provisions amending Appended Table VI (1) (excluding the part pertaining to Note 2 (17) (k) of that table), and the provisions of Article 5, Article 15, and Article 16, paragraphs (2) and (4) of the Supplementary Provisions: January 1, 2020; machine translation, not official **四** 第七十六条の二の改正規定　令和二年十月一日 suppl-4309-12/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-4 the provisions amending Article 76-2: October 1, 2020; machine translation, not official **五** 第四条第十七号の改正規定、第七条第一項第二十九号の改正規定及び第七十七条の二（見出しを含む。）の改正規定並びに次条の規定　厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律の一部を改正する法律（平成三十年法律第　号）の施行の日 suppl-4309-12/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-5 the provisions amending Article 4, item (xvii), the provisions amending Article 7, paragraph (1), item (xxix) and the provisions amending Article 77-2 (including the heading), and the provisions of the following Article: the date of enforcement of the Act Partially Amending the Act to Abolish, etc. the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. __ of 2018). machine translation, not official --- ## Cites - suppl-4309-12/art-1/par-1/item-2: 附則第十六条第三項 → 所得税法施行規則 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-4309-12/art-16/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-3 - suppl-4309-12/art-1/par-1/item-3: 附則第五条 → 所得税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-4309-12/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-5 - suppl-4309-12/art-1/par-1/item-3: 第十五条 → 所得税法施行規則 附則第十五条 (Supplementary Provisions, Article 15), suppl-4309-12/art-15 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-15 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-15 - suppl-4309-12/art-1/par-1/item-3: 第十六条第二項 → 所得税法施行規則 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4309-12/art-16/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-2 - suppl-4309-12/art-1/par-1/item-3: 第四項 → 所得税法施行規則 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-4309-12/art-16/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-4 - suppl-4309-12/art-1/par-1/item-5: 次条 → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4309-12/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第二条第一項（障害者等の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-2/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-20261027T143811-117, 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-20261027T143811-117, 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