# 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-5029-11/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-5029-11/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5029-11/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
caption: machine translation, not official
suppl-5029-11/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1
**第一項** この省令は、令和二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-5029-11/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1
This Ministerial Order comes into effect as of April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the date specified in each of those items:
machine translation, not official
**一** 第七十四条第一項第四号の改正規定、第九十四条の二第一項第五号の改正規定及び別表第六（三）の改正規定（同表の備考２（１０）に係る部分を除く。）並びに附則第二十七条、第二十九条第一項並びに第三十条第一項及び第四項の規定 令和三年一月一日
suppl-5029-11/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-1
the provisions amending Article 74, paragraph (1), item (iv), the provisions amending Article 94-2, paragraph (1), item (v), the provisions amending Appended Table VI (3) (excluding the part pertaining to Note 2 (10) of that table), and the provisions of Article 27, Article 29, paragraph (1) and Article 30, paragraphs (1) and (4) of the Supplementary Provisions: January 1, 2021;
machine translation, not official
**二** 別表第五（二十八）の表の備考２（１２）の改正規定 令和三年四月一日
suppl-5029-11/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-2
the provisions amending Note 2 (12) of the table in Appended Table V (28): April 1, 2021;
machine translation, not official
**三** 第三十九条の二の改正規定、第四十条の改正規定、第四十条の二第一項第三号の改正規定、第四十条の十六の次に一条を加える改正規定、第四十七条第三項第三号の改正規定、同項第十五号の改正規定、第四十七条の二第三項第一号イの改正規定、同項第三号の改正規定、同条第九項の改正規定、第四十七条の三第一項の改正規定、第四十八条第一項第三号の改正規定、第五十三条第一項の改正規定、第五十六条第二項の改正規定、第六十九条第一項第二号の改正規定、第七十一条第一項の改正規定及び第百二条の改正規定並びに次条から附則第七条までの規定 令和四年一月一日
suppl-5029-11/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-3
the provisions amending Article 39-2, the provisions amending Article 40, the provisions amending Article 40-2, paragraph (1), item (iii), the provisions adding one Article after Article 40-16, the provisions amending Article 47, paragraph (3), item (iii), the provisions amending item (xv) of that paragraph, the provisions amending Article 47-2, paragraph (3), item (i), (a), the provisions amending item (iii) of that paragraph, the provisions amending paragraph (9) of that Article, the provisions amending Article 47-3, paragraph (1), the provisions amending Article 48, paragraph (1), item (iii), the provisions amending Article 53, paragraph (1), the provisions amending Article 56, paragraph (2), the provisions amending Article 69, paragraph (1), item (ii), the provisions amending Article 71, paragraph (1), and the provisions amending Article 102, and the provisions of the following Article through Article 7 of the Supplementary Provisions: January 1, 2022;
machine translation, not official
**四** 第四十七条第三項第二十一号の改正規定、第四十七条の二の改正規定（同条第三項第一号イに係る部分、同項第三号に係る部分及び同条第九項に係る部分を除く。）、第七十三条の二の改正規定、第七十四条の二の改正規定、第七十四条の四の改正規定、第七十七条の五の改正規定、第九十三条第一項第六号イの改正規定、第九十四条の二第一項第七号イの改正規定、別表第六（一）の表の備考２（１６）の改正規定並びに別表第六（三）の表の備考２（１０）の改正規定並びに附則第二十八条第一項、第二十九条第二項並びに第三十条第二項及び第五項の規定 令和五年一月一日
suppl-5029-11/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-4
the provisions amending Article 47, paragraph (3), item (xxi), the provisions amending Article 47-2 (excluding the part pertaining to paragraph (3), item (i), (a) of that Article, the part pertaining to item (iii) of that paragraph, and the part pertaining to paragraph (9) of that Article), the provisions amending Article 73-2, the provisions amending Article 74-2, the provisions amending Article 74-4, the provisions amending Article 77-5, the provisions amending Article 93, paragraph (1), item (vi), (a), the provisions amending Article 94-2, paragraph (1), item (vii), (a), the provisions amending Note 2 (16) of the table in Appended Table VI (1), and the provisions amending Note 2 (10) of the table in Appended Table VI (3), and the provisions of Article 28, paragraph (1), Article 29, paragraph (2) and Article 30, paragraphs (2) and (5) of the Supplementary Provisions: January 1, 2023;
machine translation, not official
**五** 第四十七条第三項第六号の改正規定、第六十条第二項及び第三項の改正規定、第九十条の五の改正規定並びに別表第五（三十一）の改正規定 情報通信技術の進展に伴う金融取引の多様化に対応するための資金決済に関する法律等の一部を改正する法律（令和元年法律第二十八号）の施行の日
suppl-5029-11/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-5
the provisions amending Article 47, paragraph (3), item (vi), the provisions amending Article 60, paragraphs (2) and (3), the provisions amending Article 90-5, and the provisions amending Appended Table V (31): the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology (Act No. 28 of 2019).
machine translation, not official
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## Cites
- suppl-5029-11/art-1/par-1/item-1: 附則第二十七条 → 所得税法施行規則 附則第二十七条 (Supplementary Provisions, Article 27), suppl-5029-11/art-27 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-27 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-27
- suppl-5029-11/art-1/par-1/item-1: 第二十九条第一項 → 所得税法施行規則 附則第二十九条第一項 (Supplementary Provisions, Article 29, paragraph (1)), suppl-5029-11/art-29/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-29/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-29/par-1
- suppl-5029-11/art-1/par-1/item-1: 第三十条第一項 → 所得税法施行規則 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-5029-11/art-30/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-1
- suppl-5029-11/art-1/par-1/item-1: 第四項 → 所得税法施行規則 附則第三十条第四項 (Supplementary Provisions, Article 30, paragraph (4)), suppl-5029-11/art-30/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-4
- suppl-5029-11/art-1/par-1/item-3: 次条から附則第七条まで → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-5029-11/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-2
- suppl-5029-11/art-1/par-1/item-3: 次条から附則第七条まで → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-5029-11/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-3
- suppl-5029-11/art-1/par-1/item-3: 次条から附則第七条まで → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-5029-11/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-4
- suppl-5029-11/art-1/par-1/item-3: 次条から附則第七条まで → 所得税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-5029-11/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-5 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-5
- suppl-5029-11/art-1/par-1/item-3: 次条から附則第七条まで → 所得税法施行規則 附則第六条 (Supplementary Provisions, Article 6), suppl-5029-11/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-6 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-6
- suppl-5029-11/art-1/par-1/item-3: 次条から附則第七条まで → 所得税法施行規則 附則第七条 (Supplementary Provisions, Article 7), suppl-5029-11/art-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-7
- suppl-5029-11/art-1/par-1/item-4: 附則第二十八条第一項 → 所得税法施行規則 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-5029-11/art-28/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-28/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-28/par-1
- suppl-5029-11/art-1/par-1/item-4: 第二十九条第二項 → 所得税法施行規則 附則第二十九条第二項 (Supplementary Provisions, Article 29, paragraph (2)), suppl-5029-11/art-29/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-29/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-29/par-2
- suppl-5029-11/art-1/par-1/item-4: 第三十条第二項 → 所得税法施行規則 附則第三十条第二項 (Supplementary Provisions, Article 30, paragraph (2)), suppl-5029-11/art-30/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-2
- suppl-5029-11/art-1/par-1/item-4: 第五項 → 所得税法施行規則 附則第三十条第五項 (Supplementary Provisions, Article 30, paragraph (5)), suppl-5029-11/art-30/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-5 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-5
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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-20261027T143811-120, 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-20261027T143811-120, 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