# 所得税法 / Income Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-3461-96`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3461-96
- 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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## 附　則 昭和四六年六月一日法律第九六号
<sup>suppl-3461-96 · https://japanlaw.org/ja/income-tax-act/suppl-3461-96</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3461-96/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3461-96/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第三十三項**  附則第十五項に規定する住宅組合に関しては、この法律の附則の規定による改正後の次の各号に掲げる法律の規定にかかわらず、なお従前の例による。
<sup>suppl-3461-96/par-33 · https://japanlaw.org/ja/income-tax-act/suppl-3461-96/par-33</sup>
The provisions then in force continue to govern the housing associations prescribed in paragraph (15) of the Supplementary Provisions, notwithstanding the provisions of the Acts set forth in the following items as amended by the provisions of the Supplementary Provisions of this Act:
<sup>machine translation, not official</sup>

**一**  所得税法
<sup>suppl-3461-96/par-33/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3461-96/par-33/item-1</sup>
Income Tax Act.
<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 — 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-20260918T180319-058, translated 2026-09-18
- This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05