# 所得税法 / Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3501-42. 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 (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-3501-42` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3501-42 - 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. --- ## 附　則 昭和五〇年六月二一日法律第四二号 suppl-3501-42 · https://japanlaw.org/ja/income-tax-act/suppl-3501-42 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3501-42/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-3501-42/art-1 **第一項** この法律は、昭和五十年十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-3501-42/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3501-42/art-1/par-1 This Act comes into effect on October 1, 1975; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 略 suppl-3501-42/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3501-42/art-1/par-1/item-1 Omitted machine translation, not official **二** 第六条の改正規定中国を相手方とする預貯金の預入に関する契約及び簡易生命保険法（昭和二十四年法律第六十八号）第二条の二に規定する簡易生命保険契約に係る部分並びに附則第二条及び第四条の規定、附則第十一条中租税特別措置法第四条の二第一項の改正規定（「事務所（」の下に「郵便局を含む」を加える部分に限る。）及び同条第二項の改正規定（同項の表の所得税法第十条第六項の項に係る部分に限る。）並びに附則第十四条中所得税法第九条の改正規定　昭和五十一年一月一日 suppl-3501-42/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3501-42/art-1/par-1/item-2 the provisions amending Article 6, insofar as they concern contracts for making Deposits and Savings with the State as the counterparty and postal life insurance policies prescribed in Article 2-2 of the Postal Life Insurance Act (Act No. 68 of 1949), and the provisions of Articles 2 and 4 of the Supplementary Provisions; the provisions in Article 11 of the Supplementary Provisions amending Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part adding "including post offices" after "offices (") and amending paragraph (2) of that Article (limited to the part concerning the row for Article 10, paragraph (6) of the Income Tax Act in the table in that paragraph); and the provisions in Article 14 of the Supplementary Provisions amending Article 9 of the Income Tax Act: January 1, 1976. machine translation, not official --- ## Cites - suppl-3501-42/art-1/par-1/item-2: 簡易生命保険法（昭和二十四年法律第六十八号）第二条の二 → e-Gov law 324AC0000000068, 第二条の二 (Article 2-2), art-2-2 — not held in this collection --- ## 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-20260918T180319-064, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-019, 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