# 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-4319-6/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-4319-6/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4319-6/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-4319-6/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-1</sup>

**第一項**  この省令は、平成三十一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。
<sup>suppl-4319-6/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2019; provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items:
<sup>machine translation, not official</sup>

  **一**  第一条中所得税法施行規則第四十条の十の二の改正規定、同令第五十三条第一項第三号の改正規定、同令第七十二条の四第一項の改正規定、同令第七十七条の二第一項及び第七十七条の三第一項の改正規定、同令第七十七条の四の改正規定、同令第七十七条の五の改正規定、同令第七十七条の六の改正規定、同令第八十二条第一項第五号の改正規定、同令第八十三条第一項の改正規定、同令第九十四条の二の改正規定、同令別表第三（二）の改正規定、同令別表第三（四）の改正規定（同表の備考２５に係る部分を除く。）、同令別表第五（一）の改正規定、同令別表第五（三）の改正規定、同令別表第五（五）の改正規定、同令別表第五（六）の改正規定、同令別表第五（七）の表の備考２（７）の改正規定並びに同令別表第六（三）の改正規定並びに附則第六条第二項の規定　令和二年一月一日
  <sup>suppl-4319-6/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-1/par-1/item-1</sup>
  the provisions amending Article 40-10-2 of the Regulation for Enforcement of the Income Tax Act in Article 1, the provisions amending Article 53, paragraph (1), item (iii) of that Regulation, the provisions amending Article 72-4, paragraph (1) of that Regulation, the provisions amending Article 77-2, paragraph (1) and Article 77-3, paragraph (1) of that Regulation, the provisions amending Article 77-4 of that Regulation, the provisions amending Article 77-5 of that Regulation, the provisions amending Article 77-6 of that Regulation, the provisions amending Article 82, paragraph (1), item (v) of that Regulation, the provisions amending Article 83, paragraph (1) of that Regulation, the provisions amending Article 94-2 of that Regulation, the provisions amending Appended Table III (2) of that Regulation, the provisions amending Appended Table III (4) of that Regulation (excluding the part pertaining to Note 25 of that table), the provisions amending Appended Table V (1) of that Regulation, the provisions amending Appended Table V (3) of that Regulation, the provisions amending Appended Table V (5) of that Regulation, the provisions amending Appended Table V (6) of that Regulation, the provisions amending Note 2 (7) of the table in Appended Table V (7) of that Regulation and the provisions amending Appended Table VI (3) of that Regulation, and the provisions of Article 6, paragraph (2) of the Supplementary Provisions: January 1, 2020;
  <sup>machine translation, not official</sup>

  **二**  第二条中所得税法施行規則の一部を改正する省令（平成二十六年財務省令第五十三号）の附則に一条を加える改正規定　令和二年四月一日
  <sup>suppl-4319-6/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-1/par-1/item-2</sup>
  the provisions adding one Article to the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 53 of 2014) in Article 2: April 1, 2020;
  <sup>machine translation, not official</sup>

  **三**  第一条中所得税法施行規則別表第五（二十八）の改正規定及び同令別表第五（二十九）の改正規定　中小企業の事業活動の継続に資するための中小企業等経営強化法等の一部を改正する法律（平成三十一年法律第　号）の施行の日
  <sup>suppl-4319-6/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-1/par-1/item-3</sup>
  the provisions amending Appended Table V (28) of the Regulation for Enforcement of the Income Tax Act and the provisions amending Appended Table V (29) of that Regulation in Article 1: the date of enforcement of the Act Partially Amending the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. to Contribute to the Continuation of Business Activities of Small and Medium-Sized Enterprises, etc. (Act No. __ of 2019).
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4319-6/art-1/par-1/item-1: 附則第六条第二項 → 所得税法施行規則 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4319-6/art-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-6/par-2

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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-20261027T143811-119, 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-20261027T143811-119, 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