# 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-4091-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-4091-5
- 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 平成九年三月二六日法律第五号
<sup>suppl-4091-5 · https://japanlaw.org/ja/income-tax-act/suppl-4091-5</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-5/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-4091-5/art-1</sup>

**第一項**  この法律は、平成九年四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。
<sup>suppl-4091-5/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4091-5/art-1/par-1</sup>
This Act comes into effect on April 1, 1997; 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-4091-5/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-4091-5/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第二条中関税法の目次の改正規定、同法第二条第一項、第六条の二第一項第二号及び第八条の改正規定、同法第九条の見出し及び同条第二項の改正規定、同条に二項を加える改正規定、同法第九条の三及び第十条第二項の改正規定、同法第十二条の前に節名を付する改正規定、同条第一項及び第七項の改正規定、同条の次に二条を加える改正規定、同法第十三条第二項第一号の改正規定、同法第十四条第一項及び第二項の改正規定、同条に一項を加える改正規定、同法第十四条の二第二項、第七十二条、第七十三条第一項及び第七十七条第五項の改正規定並びに次条第一項及び附則第六条から第十条までの規定　平成九年十月一日
  <sup>suppl-4091-5/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-4091-5/art-1/par-1/item-2</sup>
  the provision in Article 2 amending the table of contents of the Customs Act; the provisions amending Article 2, paragraph (1), Article 6-2, paragraph (1), item (ii), and Article 8 of that Act; the provisions amending the heading of Article 9 and paragraph (2) of that Article of that Act; the provision adding two paragraphs to that Article; the provisions amending Article 9-3 and Article 10, paragraph (2) of that Act; the provision adding a Section title before Article 12 of that Act; the provisions amending paragraphs (1) and (7) of that Article; the provision adding two Articles after that Article; the provision amending Article 13, paragraph (2), item (i) of that Act; the provisions amending Article 14, paragraphs (1) and (2) of that Act; the provision adding one paragraph to that Article; the provisions amending Article 14-2, paragraph (2), Article 72, Article 73, paragraph (1), and Article 77, paragraph (5) of that Act; and the provisions of paragraph (1) of the following Article and of Articles 6 through 10 of the Supplementary Provisions: October 1, 1997.
  <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-20260918T180319-081, 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