# 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-5059-12/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-5059-12/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-5059-12/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5059-12/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-5059-12/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1 **第一項** この省令は、令和五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-5059-12/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2023; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items: machine translation, not official **一** 第四十七条の二の改正規定及び第七十三条の二の改正規定並びに附則第四条及び第七条の規定　令和六年一月一日 suppl-5059-12/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-1 the provisions amending Article 47-2, the provisions amending Article 73-2, and the provisions of Articles 4 and 7 of the Supplementary Provisions: January 1, 2024; machine translation, not official **二** 第七十五条第一項の改正規定及び附則第八条の規定　令和六年十月一日 suppl-5059-12/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-2 the provisions amending Article 75, paragraph (1) and the provisions of Article 8 of the Supplementary Provisions: October 1, 2024; machine translation, not official **三** 第七十三条の改正規定、第七十四条の改正規定、第九十三条第一項第二号の改正規定（「第百九十四条第七項」を「第百九十四条第八項」に改める部分に限る。）及び同項第六号の改正規定　令和七年一月一日 suppl-5059-12/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-3 the provisions amending Article 73, the provisions amending Article 74, the provisions amending Article 93, paragraph (1), item (ii) (limited to the part replacing "Article 194, paragraph (7)" with "Article 194, paragraph (8)"), and the provisions amending item (vi) of that paragraph: January 1, 2025; machine translation, not official **四** 第六十六条の改正規定及び第九十八条の改正規定並びに附則第六条及び第十三条の規定　令和八年一月一日 suppl-5059-12/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-4 the provisions amending Article 66, the provisions amending Article 98, and the provisions of Articles 6 and 13 of the Supplementary Provisions: January 1, 2026; machine translation, not official **五** 第三十六条の四第一項の改正規定、第五十五条の改正規定、第七十八条の改正規定、第九十三条第一項第二号の改正規定（「及び次項第三号」を削る部分に限る。）、同条第二項の改正規定、第九十四条の二の改正規定、第九十五条の二の次に一条を加える改正規定及び第九十九条の改正規定並びに次条並びに附則第五条、第九条から第十一条まで及び第十四条の規定　令和九年一月一日 suppl-5059-12/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-5 the provisions amending Article 36-4, paragraph (1), the provisions amending Article 55, the provisions amending Article 78, the provisions amending Article 93, paragraph (1), item (ii) (limited to the part deleting "and item (iii) of the following paragraph"), the provisions amending paragraph (2) of that Article, the provisions amending Article 94-2, the provisions adding one Article after Article 95-2, and the provisions amending Article 99, as well as the following Article and the provisions of Article 5, Articles 9 through 11 and Article 14 of the Supplementary Provisions: January 1, 2027; machine translation, not official **六** 第七条の改正規定並びに附則第十六条及び第十七条の規定　デジタル社会の形成を図るための関係法律の整備に関する法律（令和三年法律第三十七号）附則第一条第七号に掲げる規定（同法第四十九条の規定に限る。）の施行の日 suppl-5059-12/art-1/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-6 the provisions amending Article 7 and the provisions of Articles 16 and 17 of the Supplementary Provisions: the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions of the Act on the Arrangement of Related Acts for the Formation of a Digital Society (Act No. 37 of 2021) (limited to the provisions of Article 49 of that Act); machine translation, not official **七** 第八十一条の二十第二項の改正規定、第八十一条の三十三第二項の改正規定、第九十条の四第一項の改正規定、第九十条の五の改正規定及び別表第五（三十）の表の備考１の改正規定並びに附則第十五条の規定　安定的かつ効率的な資金決済制度の構築を図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（令和四年法律第六十一号）の施行の日 suppl-5059-12/art-1/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-7 the provisions amending Article 81-20, paragraph (2), the provisions amending Article 81-33, paragraph (2), the provisions amending Article 90-4, paragraph (1), the provisions amending Article 90-5, the provisions amending Note 1 of the Remarks to the table of Appended Table V (30), and the provisions of Article 15 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Establish a Stable and Efficient Funds Settlement System (Act No. 61 of 2022). machine translation, not official --- ## Cites - suppl-5059-12/art-1/par-1/item-1: 附則第四条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-5059-12/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-4 - suppl-5059-12/art-1/par-1/item-1: 第七条 → 所得税法施行規則 附則第七条 (Supplementary Provisions, Article 7), suppl-5059-12/art-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-7 - suppl-5059-12/art-1/par-1/item-2: 附則第八条 → 所得税法施行規則 附則第八条 (Supplementary Provisions, Article 8), suppl-5059-12/art-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-8 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-8 - suppl-5059-12/art-1/par-1/item-4: 附則第六条 → 所得税法施行規則 附則第六条 (Supplementary Provisions, Article 6), suppl-5059-12/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-6 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-6 - suppl-5059-12/art-1/par-1/item-4: 第十三条 → 所得税法施行規則 附則第十三条 (Supplementary Provisions, Article 13), suppl-5059-12/art-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-13 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-13 - suppl-5059-12/art-1/par-1/item-6: 同法第四十九条 → e-Gov law 503AC0000000037, 第四十九条 (Article 49), art-49 — not held in this collection - suppl-5059-12/art-1/par-1/item-7: 附則第十五条 → 所得税法施行規則 附則第十五条 (Supplementary Provisions, Article 15), suppl-5059-12/art-15 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-15 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-15 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第十五条第一項（信託受益権の譲渡の対価の支払調書の書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-15/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-15/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-20261027T143811-124, 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