# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5019-27. 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: 附　則 (Supplementary Provisions) — address `suppl-5019-27` - 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-5019-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5019-27 - 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. --- ## 附　則 令和元年九月三〇日財務省令第二七号 suppl-5019-27 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5019-27 · https://japanlaw.org/l/340M50000040011/suppl-5019-27 **第一項** この省令は、令和元年十月一日から施行する。 suppl-5019-27/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5019-27/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5019-27/par-1 This Ministerial Order comes into effect as of October 1, 2019. machine translation, not official **第二項** 改正後の所得税法施行規則第三十六条の五第二項の規定は、個人がこの省令の施行の日以後にする所得税法施行令第百六十七条の三第一項第一号、第二項第一号又は第四項に規定する料金の支出について適用し、個人が同日前にしたこれらの規定に規定する料金の支出については、なお従前の例による。 suppl-5019-27/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5019-27/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5019-27/par-2 The provisions of Article 36-5, paragraph (2) of the Regulation for Enforcement of the Income Tax Act after amendment apply to the expenditure by an individual, on or after the date of enforcement of this Ministerial Order, of the charges prescribed in Article 167-3, paragraph (1), item (i), paragraph (2), item (i) or paragraph (4) of the Order for Enforcement of the Income Tax Act, and the provisions then in force continue to govern the expenditure by an individual, before that day, of the charges prescribed in those provisions. machine translation, not official --- ## Cites - suppl-5019-27/par-2: 所得税法施行規則第三十六条の五第二項 → 所得税法施行規則 第三十六条の五第三項 (Article 36-5, paragraph (3)), art-36-5/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-5/par-3 · https://japanlaw.org/l/340M50000040011/art-36-5/par-3 --- ## 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-20261027T143811-120, 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