# 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-4191-82`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-4191-82
- 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 平成一九年六月一三日法律第八二号
<sup>suppl-4191-82 · https://japanlaw.org/ja/income-tax-act/suppl-4191-82</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-82/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-4191-82/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-4191-82/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4191-82/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**  第二条並びに附則第七条、第八条、第十六条、第二十一条から第二十四条まで、第二十九条、第三十一条、第三十三条、第三十五条及び第三十七条の規定　平成二十年一月三十一日までの間において政令で定める日
  <sup>suppl-4191-82/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-4191-82/art-1/par-1/item-1</sup>
  the provisions of Article 2 and of Articles 7, 8, and 16, Articles 21 through 24, and Articles 29, 31, 33, 35, and 37 of the Supplementary Provisions: the date specified by Cabinet Order that falls on or before January 31, 2008;
  <sup>machine translation, not official</sup>

  **二**  第四条並びに附則第十四条、第十五条、第十七条、第二十五条から第二十八条まで、第三十条、第三十二条、第三十四条、第三十六条及び第三十八条の規定　平成二十年四月三十日までの間において政令で定める日
  <sup>suppl-4191-82/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-4191-82/art-1/par-1/item-2</sup>
  the provisions of Article 4 and of Articles 14, 15, and 17, Articles 25 through 28, and Articles 30, 32, 34, 36, and 38 of the Supplementary Provisions: the date specified by Cabinet Order that falls on or before April 30, 2008.
  <sup>machine translation, not official</sup>

---

## 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-20260918T180319-103, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-104, 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