# 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-3591-77`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3591-77
- 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 昭和五九年八月一四日法律第七七号
<sup>suppl-3591-77 · https://japanlaw.org/ja/income-tax-act/suppl-3591-77</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-77/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-3591-77/art-1</sup>

**第一項**  この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。
<sup>suppl-3591-77/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3591-77/art-1/par-1</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

### 第五十四条（所得税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-77/art-54 · https://japanlaw.org/ja/income-tax-act/suppl-3591-77/art-54</sup>

**第一項**  旧日雇健保法の規定により被保険者として負担した保険料は、この法律による改正後の所得税法第七十四条第二項並びに地方税法第三十四条第一項第三号及び第三百十四条の二第一項第三号の社会保険料とみなして、これらの法律の規定を適用する。
<sup>suppl-3591-77/art-54/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3591-77/art-54/par-1</sup>
Insurance premiums borne as an insured person under the provisions of the former Day Laborers Health Insurance Act are deemed to be social insurance premiums under Article 74, paragraph (2) of the Income Tax Act as amended by this Act and under Article 34, paragraph (1), item (iii) and Article 314-2, paragraph (1), item (iii) of the Local Tax Act, and the provisions of those Acts apply.
<sup>machine translation, not official</sup>

### 第六十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-77/art-63 · https://japanlaw.org/ja/income-tax-act/suppl-3591-77/art-63</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-3591-77/art-63/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3591-77/art-63/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3591-77/art-54/par-1: 所得税法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/art-74/par-2
- suppl-3591-77/art-54/par-1: 地方税法第三十四条第一項第三号 → 地方税法 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-34/par-1/item-3 (e-Gov law ID 325AC0000000226)
- suppl-3591-77/art-54/par-1: 第三百十四条の二第一項第三号 → 地方税法 第三百十四条の二第一項第三号 (Article 314-2, paragraph (1), item (iii)), art-314-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-3 (e-Gov law ID 325AC0000000226)

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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-20260918T180319-070, 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