# 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-3611-109. 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-3611-109` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3611-109 - 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 昭和六一年一二月二六日法律第一〇九号 suppl-3611-109 · https://japanlaw.org/ja/income-tax-act/suppl-3611-109 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3611-109/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-3611-109/art-1 **第一項** この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。 suppl-3611-109/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3611-109/art-1/par-1 This Act comes into effect on the date of promulgation; 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 **一から四まで** 略 suppl-3611-109/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/income-tax-act/suppl-3611-109/art-1/par-1/item-1-to-4 Omitted machine translation, not official **五** 第十四条の規定、第十五条の規定（身体障害者福祉法第十九条第四項及び第十九条の二の改正規定を除く。附則第七条第二項において同じ。）、第十六条の規定、第十七条の規定（児童福祉法第二十条第四項の改正規定を除く。附則第七条第二項において同じ。）、第十八条、第十九条、第二十六条及び第三十九条の規定並びに附則第七条第二項及び第十一条から第十三条までの規定　公布の日から起算して六月を超えない範囲内において政令で定める日 suppl-3611-109/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act/suppl-3611-109/art-1/par-1/item-5 the provisions of Article 14, the provisions of Article 15 (excluding the provisions amending Article 19, paragraph (4) and Article 19-2 of the Act on Welfare of Physically Disabled Persons; the same applies in Article 7, paragraph (2) of the Supplementary Provisions), the provisions of Article 16, the provisions of Article 17 (excluding the provisions amending Article 20, paragraph (4) of the Child Welfare Act; the same applies in Article 7, paragraph (2) of the Supplementary Provisions), the provisions of Articles 18, 19, 26, and 39, and the provisions of Article 7, paragraph (2) and Articles 11 through 13 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official --- ## 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-20260918T180319-071, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-072, 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