# 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-5089-17/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-5089-17/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5089-17/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-5089-17/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5089-17/art-1 · https://japanlaw.org/l/340M50000040011/suppl-5089-17/art-1
**第一項** この省令は、令和八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-5089-17/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5089-17/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5089-17/art-1/par-1
This Ministerial Order comes into effect as of April 1, 2026; 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** 別表第六（一）の改正規定（同表の備考２（４）に係る部分及び同表の備考２（５）に係る部分に限る。）及び別表第六（三）の表の備考２（４）（イ）の改正規定並びに附則第五条並びに第六条第三項及び第四項の規定 令和八年十二月一日
suppl-5089-17/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5089-17/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5089-17/art-1/par-1/item-1
the provisions amending Appended Table VI (1) (limited to the part relating to Note 2 (4) of that table and the part relating to Note 2 (5) of that table), the provisions amending Note 2 (4), (a) of the Remarks to the table of Appended Table VI (3), and the provisions of Article 5 and Article 6, paragraphs (3) and (4) of the Supplementary Provisions: December 1, 2026;
machine translation, not official
**二** 第四十七条の二第十四項第一号の改正規定、第五十三条の改正規定及び別表第五（二十八）の表の備考２（１２）の改正規定 令和九年一月一日
suppl-5089-17/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5089-17/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5089-17/art-1/par-1/item-2
the provisions amending Article 47-2, paragraph (14), item (i), the provisions amending Article 53, and the provisions amending Note 2 (12) of the Remarks to the table of Appended Table V (28): January 1, 2027;
machine translation, not official
**三** 第二十八条第五号の改正規定 二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）の施行の日
suppl-5089-17/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5089-17/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5089-17/art-1/par-1/item-3
the provisions amending Article 28, item (v): the date of enforcement of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024);
machine translation, not official
**四** 第三十五条の改正規定 円滑な事業再生を図るための事業者の金融機関等に対する債務の調整の手続等に関する法律（令和七年法律第六十七号）の施行の日
suppl-5089-17/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5089-17/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5089-17/art-1/par-1/item-4
the provisions amending Article 35: the date of enforcement of the Act on Procedures, etc. for the Adjustment of Business Operators' Debts Owed to Financial Institutions, etc. to Facilitate Smooth Business Revitalization (Act No. 67 of 2025);
machine translation, not official
**五** 第六十条第二項の改正規定及び別表第五（三十一）の改正規定並びに附則第六条第二項の規定 金融商品取引法及び資金決済に関する法律の一部を改正する法律（令和八年法律第 号）の施行の日の属する年の翌年の一月一日
suppl-5089-17/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5089-17/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-5089-17/art-1/par-1/item-5
the provisions amending Article 60, paragraph (2), the provisions amending Appended Table V (31), and the provisions of Article 6, paragraph (2) of the Supplementary Provisions: January 1 of the year following the year that includes the date of enforcement of the Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. __ of 2026).
machine translation, not official
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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-20261027T143811-128, 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