# 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-5049-13/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-5049-13/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5049-13/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-5049-13/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-1 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-1</sup>

**第一項**  この省令は、令和四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-5049-13/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2022; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第十八条の二第二号の改正規定及び第十八条の三の改正規定　令和四年五月一日
  <sup>suppl-5049-13/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-1/par-1/item-1</sup>
  the provisions amending Article 18-2, item (ii) and the provisions amending Article 18-3: May 1, 2022;
  <sup>machine translation, not official</sup>

  **二**  目次の改正規定（「第三十四条」を「第三十四条の三」に改める部分を除く。）、第一編第五章を削る改正規定、同編第四章中第十六条の三を第十七条とする改正規定、第二編第一章第三節第一款の二を同節第一款の三とし、同節第一款を同節第一款の二とし、同款の前に一款を加える改正規定及び第九十七条の四第二項の改正規定　令和五年一月一日
  <sup>suppl-5049-13/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-1/par-1/item-2</sup>
  the provisions amending the table of contents (excluding the part replacing "Article 34" with "Article 34-3"), the provisions deleting Chapter 5 of Part I, the provisions amending Chapter 4 of that Part to change Article 16-3 to Article 17, the provisions amending Part II, Chapter 1, Section 3 to change Subsection 1-2 of that Section to Subsection 1-3 of that Section, change Subsection 1 of that Section to Subsection 1-2 of that Section, and add a subsection before that subsection, and the provisions amending Article 97-4, paragraph (2): January 1, 2023;
  <sup>machine translation, not official</sup>

  **三**  第四十条の十の二第五号の改正規定、第八十二条第一項第五号の改正規定、第八十三条の改正規定、別表第五（一）の改正規定、別表第五（三）の改正規定、別表第五（五）の改正規定、別表第五（六）の改正規定及び別表第五（七）の表の備考２（７）の改正規定　令和五年十月一日
  <sup>suppl-5049-13/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-1/par-1/item-3</sup>
  the provisions amending Article 40-10-2, item (v), the provisions amending Article 82, paragraph (1), item (v), the provisions amending Article 83, the provisions amending Appended Table V (1), the provisions amending Appended Table V (3), the provisions amending Appended Table V (5), the provisions amending Appended Table V (6), and the provisions amending Note 2 (7) of the Remarks to the table of Appended Table V (7): October 1, 2023.
  <sup>machine translation, not official</sup>

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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-20261027T143811-124, 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