# 所得税法 / Income Tax Act — 第三十三条 (Supplementary Provisions, Article 33)

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- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — 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: 第三十三条 (Supplementary Provisions, Article 33)（政令への委任） — address `suppl-3401-33/art-33`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-33
- e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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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### 第三十三条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-33/art-33 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-33</sup>

**第一項**  附則第一条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-3401-33/art-33/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-33/par-1</sup>
Beyond what is provided for in Article 1 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第一条 (Supplementary Provisions, Article 1), suppl-3401-33/art-1 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-1
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3401-33/art-10 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-10
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3401-33/art-11 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-11
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3401-33/art-12 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-12
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3401-33/art-13 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-13
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3401-33/art-14 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-14
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3401-33/art-15 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-15
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3401-33/art-16 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-16
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3401-33/art-17 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-17
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3401-33/art-18 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-18
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3401-33/art-19 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-19
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3401-33/art-2 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-2
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-3401-33/art-20 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-20
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3401-33/art-21 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-21
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-3401-33/art-22 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-22
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3401-33/art-23 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-23
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-3401-33/art-24 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-24
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3401-33/art-25 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-25
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-3401-33/art-26 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-26
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3401-33/art-27 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-27
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3401-33/art-28 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-28
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3401-33/art-29 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-29
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3401-33/art-3 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-3
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-3401-33/art-30 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-30
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-3401-33/art-31 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-31
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-3401-33/art-32 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-32
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3401-33/art-4 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-4
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3401-33/art-5 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-5
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第六条 (Supplementary Provisions, Article 6), suppl-3401-33/art-6 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-6
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第七条 (Supplementary Provisions, Article 7), suppl-3401-33/art-7 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-7
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3401-33/art-8 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-8
- suppl-3401-33/art-33/par-1: 附則第一条から前条まで → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3401-33/art-9 — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-9

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-046, translated 2026-09-18
- This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05