# 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-4121-24`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-4121-24
- 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 平成一二年三月三一日法律第二四号
<sup>suppl-4121-24 · https://japanlaw.org/ja/income-tax-act/suppl-4121-24</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-24/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-4121-24/art-1</sup>

**第一項**  この法律は、平成十二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、それぞれ当該各号に定める日から施行する。
<sup>suppl-4121-24/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4121-24/art-1/par-1</sup>
This Act comes into effect on April 1, 2000; 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>

  **一及び二**  略
  <sup>suppl-4121-24/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/income-tax-act/suppl-4121-24/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  第三条の規定（法第三十八条の二第一項、第三十八条の三、第四十五条の三第一項及び第四十五条の四の改正規定を除く。）並びに第六条中農林漁業団体職員共済組合法の一部を改正する法律（以下「昭和六十年改正法」という。）附則第七条第一項、附則第十四条及び附則別表第二の改正規定並びに附則第七条から第十二条まで、附則第十五条及び附則第十六条の規定　平成十五年四月一日
  <sup>suppl-4121-24/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/suppl-4121-24/art-1/par-1/item-3</sup>
  the provisions of Article 3 (excluding the provisions amending Article 38-2, paragraph (1), Article 38-3, Article 45-3, paragraph (1), and Article 45-4 of the Act), the provisions in Article 6 amending Article 7, paragraph (1) of the Supplementary Provisions, Article 14 of the Supplementary Provisions, and Appended Table II of the Supplementary Provisions of the Act Partially Amending the Agriculture, Forestry and Fisheries Organization Employees Mutual Aid Association Act (hereinafter referred to as the "1985 Amendment Act"), and the provisions of Articles 7 through 12, Article 15, and Article 16 of the Supplementary Provisions: April 1, 2003.
  <sup>machine translation, not official</sup>

### 第十六条（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-4121-24/art-16 · https://japanlaw.org/ja/income-tax-act/suppl-4121-24/art-16</sup>

**第一項**  第三条の規定による改正前の法第六十一条の二第五項において準用する法第五十五条の規定により組合員として負担した特別掛金は、前条の規定による改正後の所得税法第七十四条第二項第十二号の社会保険料とみなして、同法の規定を適用する。
<sup>suppl-4121-24/art-16/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4121-24/art-16/par-1</sup>
Special installments borne as a member pursuant to the provisions of Article 55 of the Act as applied mutatis mutandis pursuant to Article 61-2, paragraph (5) of the Act prior to the amendment by the provisions of Article 3 are deemed to be social insurance premiums referred to in Article 74, paragraph (2), item (xii) of the Income Tax Act as amended by the provisions of the preceding Article, and the provisions of that Act apply.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4121-24/art-1/par-1/item-3: 附則第十六条 → 所得税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4121-24/art-16 — https://japanlaw.org/ja/income-tax-act/suppl-4121-24/art-16
- suppl-4121-24/art-16/par-1: 所得税法第七十四条第二項第十二号 → 所得税法 第七十四条第二項第十二号 (Article 74, paragraph (2), item (xii)), art-74/par-2/item-12 — https://japanlaw.org/ja/income-tax-act/art-74/par-2/item-12

## Cited by

1 provision cites this one. No official source publishes this direction.

- 所得税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-4121-24/art-1/par-1/item-3

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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-20260918T180319-085, 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