# 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-4061-101`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-4061-101
- 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 平成六年一一月一六日法律第一〇一号
<sup>suppl-4061-101 · https://japanlaw.org/ja/income-tax-act/suppl-4061-101</sup>

### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4061-101/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-4061-101/art-1</sup>

**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、当該各号に定める日から施行する。
<sup>suppl-4061-101/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4061-101/art-1/par-1</sup>
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:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4061-101/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-4061-101/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第二条の規定（法附則第十三条の次に二条を加える改正規定を除く。）及び第四条の規定並びに附則第三条、附則第五条第三項、附則第六条、附則第九条及び附則第十二条の規定　平成七年四月一日
  <sup>suppl-4061-101/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-4061-101/art-1/par-1/item-2</sup>
  the provisions of Article 2 (excluding the provision adding two Articles after Article 13 of the Supplementary Provisions of the Act) and the provisions of Article 4, and the provisions of Article 3, Article 5, paragraph (3), Article 6, Article 9, and Article 12 of the Supplementary Provisions: April 1, 1995.
  <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-20260918T180319-079, 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