# 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-4041-87. 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-4041-87` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-4041-87 - 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 平成四年六月二六日法律第八七号 suppl-4041-87 · https://japanlaw.org/ja/income-tax-act/suppl-4041-87 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4041-87/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-4041-87/art-1 **第一項** この法律は、公布の日から起算して一年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。 suppl-4041-87/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4041-87/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation. machine translation, not official ### 第五十一条（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 caption: machine translation, not official suppl-4041-87/art-51 · https://japanlaw.org/ja/income-tax-act/suppl-4041-87/art-51 **第一項** 施行日以後に支払を受けるべき前条の規定による改正前の所得税法第百七十四条第四号に規定する契約に基づく同号の給付補てん金については、前条の規定による改正後の所得税法第百七十四条第四号に規定する契約に基づく同号の給付補てん金とみなして、同条の規定を適用する。 suppl-4041-87/art-51/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4041-87/art-51/par-1 With regard to compensation for periodic deposits under Article 174, item (iv) of the Income Tax Act prior to amendment by the provisions of the preceding Article, based on a contract prescribed in that item, which is to be paid on or after the Effective Date, the provisions of that Act apply by deeming it to be compensation for periodic deposits under Article 174, item (iv) of the Income Tax Act as amended by the provisions of the preceding Article, based on a contract prescribed in that item. machine translation, not official --- ## Cites - suppl-4041-87/art-51/par-1: 所得税法第百七十四条第四号 → 所得税法 第百七十四条第一項第四号 (Article 174, paragraph (1), item (iv)), art-174/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-4 - suppl-4041-87/art-51/par-1: 同条 → 所得税法 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act/art-174 --- ## 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-20260918T180319-079, 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