# 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-4241-16. 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-4241-16`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-4241-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/suppl-4241-16
- Every provision below carries its address and both URLs 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 平成二四年三月三一日法律第一六号
<sup>suppl-4241-16 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-16/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-1</sup>

**第一項**  この法律は、平成二十四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-4241-16/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-1/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-1/par-1</sup>
This Act comes into effect on April 1, 2012; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4241-16/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  次に掲げる規定　平成二十四年七月一日
  <sup>suppl-4241-16/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-1/par-1/item-2</sup>
  the following provisions: July 1, 2012;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4241-16/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-1/par-1/item-2/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中所得税法第二百十六条の改正規定及び附則第五十五条の規定
    <sup>suppl-4241-16/art-1/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-1/par-1/item-2/sub-2</sup>
    the provisions in Article 2 amending Article 216 of the Income Tax Act and the provisions of Article 55 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **三**  略
  <sup>suppl-4241-16/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-1/par-1/item-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成二十五年一月一日
  <sup>suppl-4241-16/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-1/par-1/item-4</sup>
  the following provisions: January 1, 2013;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4241-16/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条の規定（所得税法第二百十六条の改正規定を除く。）並びに附則第五十一条から第五十四条まで及び第五十六条の規定
    <sup>suppl-4241-16/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-1/par-1/item-4/sub-2</sup>
    the provisions of Article 2 (excluding the provisions amending Article 216 of the Income Tax Act) and the provisions of Articles 51 through 54 and Article 56 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第五十一条（給与所得及び退職所得に関する経過措置） — Transitional Measures Concerning Salary Income and Retirement Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-16/art-51 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-51 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-51</sup>

**第一項**  第二条の規定による改正後の所得税法（以下附則第五十六条までにおいて「新所得税法」という。）第二十八条及び第三十条の規定は、平成二十五年分以後の所得税について適用し、平成二十四年分以前の所得税については、なお従前の例による。
<sup>suppl-4241-16/art-51/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-51/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-51/par-1</sup>
The provisions of Articles 28 and 30 of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Income Tax Act" through Article 56 of the Supplementary Provisions) apply to income tax for 2013 and subsequent years, and the provisions then in force continue to govern income tax for 2012 and prior years.
<sup>machine translation, not official</sup>

### 第五十二条（給与所得者の特定支出の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deducting Specific Expenses of Salary Income Earners
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-16/art-52 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-52 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-52</sup>

**第一項**  新所得税法第五十七条の二の規定は、平成二十五年分以後の所得税について適用し、平成二十四年分以前の所得税については、なお従前の例による。
<sup>suppl-4241-16/art-52/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-52/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-52/par-1</sup>
The provisions of Article 57-2 of the New Income Tax Act apply to income tax for 2013 and subsequent years, and the provisions then in force continue to govern income tax for 2012 and prior years.
<sup>machine translation, not official</sup>

### 第五十三条（給与所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Salary Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-16/art-53 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-53 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-53</sup>

**第一項**  新所得税法別表第二から別表第五までの規定は、平成二十五年一月一日以後に支払うべき新所得税法第百八十三条第一項に規定する給与等について適用し、同日前に支払うべき第二条の規定による改正前の所得税法（以下附則第五十五条までにおいて「旧所得税法」という。）第百八十三条第一項に規定する給与等については、なお従前の例による。
<sup>suppl-4241-16/art-53/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-53/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-53/par-1</sup>
The provisions of Appended Tables II through V of the New Income Tax Act apply to salary or other wages prescribed in Article 183, paragraph (1) of the New Income Tax Act that are to be paid on or after January 1, 2013, and the provisions then in force continue to govern salary or other wages prescribed in Article 183, paragraph (1) of the Income Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to as the "Former Income Tax Act" through Article 55 of the Supplementary Provisions) that are to be paid before that date.
<sup>machine translation, not official</sup>

### 第五十四条（退職所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Retirement Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-16/art-54 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-54 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-54</sup>

**第一項**  新所得税法第二百一条の規定は、平成二十五年一月一日以後に支払うべき新所得税法第百九十九条に規定する退職手当等について適用し、同日前に支払うべき旧所得税法第百九十九条に規定する退職手当等については、なお従前の例による。
<sup>suppl-4241-16/art-54/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-54/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-54/par-1</sup>
The provisions of Article 201 of the New Income Tax Act apply to severance pay or other such compensation prescribed in Article 199 of the New Income Tax Act that is to be paid on or after January 1, 2013, and the provisions then in force continue to govern severance pay or other such compensation prescribed in Article 199 of the Former Income Tax Act that is to be paid before that date.
<sup>machine translation, not official</sup>

**第二項**  新所得税法第二百三条第一項の規定は、平成二十五年一月一日以後に提出する同条第八項に規定する退職所得の受給に関する申告書について適用する。
<sup>suppl-4241-16/art-54/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-54/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-54/par-2</sup>
The provisions of Article 203, paragraph (1) of the New Income Tax Act apply to returns concerning the receipt of retirement income prescribed in paragraph (8) of that Article that are submitted on or after January 1, 2013.
<sup>machine translation, not official</sup>

### 第五十五条（源泉徴収に係る所得税の納期の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Due Date for Payment of Income Tax Subject to Withholding
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-16/art-55 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-55 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-55</sup>

**第一項**  新所得税法第二百十六条の規定は、平成二十四年七月一日以後に支払うべき同条に規定する給与等及び退職手当等について適用し、同日前に支払うべき旧所得税法第二百十六条に規定する給与等及び退職手当等については、なお従前の例による。
<sup>suppl-4241-16/art-55/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-55/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-55/par-1</sup>
The provisions of Article 216 of the New Income Tax Act apply to salary or other wages and severance pay or other such compensation prescribed in that Article that are to be paid on or after July 1, 2012, and the provisions then in force continue to govern salary or other wages and severance pay or other such compensation prescribed in Article 216 of the Former Income Tax Act that are to be paid before that date.
<sup>machine translation, not official</sup>

### 第五十六条（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書に関する経過措置） — Transitional Measures Concerning Reports on Economic Benefits Provided or Otherwise Given by Foreign Parent Companies or Similar Entities to Officers or Similar Persons in Japan
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-16/art-56 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-56 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-56</sup>

**第一項**  新所得税法第二百二十八条の三の二の規定は、平成二十五年一月一日以後に提出すべき同条に規定する調書について適用する。
<sup>suppl-4241-16/art-56/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-56/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-56/par-1</sup>
The provisions of Article 228-3-2 of the New Income Tax Act apply to reports prescribed in that Article that are required to be submitted on or after January 1, 2013.
<sup>machine translation, not official</sup>

### 第七十九条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-16/art-79 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-79 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-79</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4241-16/art-79/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-79/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-79/par-1</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第八十条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-16/art-80 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-80 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-80</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4241-16/art-80/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-80/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-80/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4241-16/art-1/par-1/item-2/sub-2: 附則第五十五条 → 所得税法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4241-16/art-55 — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-55 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-55
- suppl-4241-16/art-1/par-1/item-4/sub-2: 附則第五十一条から第五十四条まで → 所得税法 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4241-16/art-51 — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-51 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-51
- suppl-4241-16/art-1/par-1/item-4/sub-2: 附則第五十一条から第五十四条まで → 所得税法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4241-16/art-52 — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-52 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-52
- suppl-4241-16/art-1/par-1/item-4/sub-2: 附則第五十一条から第五十四条まで → 所得税法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-4241-16/art-53 — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-53 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-53
- suppl-4241-16/art-1/par-1/item-4/sub-2: 附則第五十一条から第五十四条まで → 所得税法 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4241-16/art-54 — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-54 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-54
- suppl-4241-16/art-1/par-1/item-4/sub-2: 第五十六条 → 所得税法 附則第五十六条 (Supplementary Provisions, Article 56), suppl-4241-16/art-56 — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-56 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-56
- suppl-4241-16/art-51/par-1: 附則第五十六条 → 所得税法 附則第五十六条 (Supplementary Provisions, Article 56), suppl-4241-16/art-56 — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-56 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-56
- suppl-4241-16/art-51/par-1: 第二十八条 → 所得税法 第二十八条 (Article 28), art-28 — https://japanlaw.org/ja/income-tax-act/art-28 · https://japanlaw.org/l/340AC0000000033/art-28
- suppl-4241-16/art-51/par-1: 第三十条 → 所得税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/income-tax-act/art-30 · https://japanlaw.org/l/340AC0000000033/art-30
- suppl-4241-16/art-52/par-1: 新所得税法第五十七条の二 → 所得税法 第五十七条の二 (Article 57-2), art-57-2 — https://japanlaw.org/ja/income-tax-act/art-57-2 · https://japanlaw.org/l/340AC0000000033/art-57-2
- suppl-4241-16/art-53/par-1: 新所得税法別表第二から別表第五まで → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2
- suppl-4241-16/art-53/par-1: 新所得税法別表第二から別表第五まで → 所得税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/income-tax-act/appdx-3 · https://japanlaw.org/l/340AC0000000033/appdx-3
- suppl-4241-16/art-53/par-1: 新所得税法別表第二から別表第五まで → 所得税法 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/ja/income-tax-act/appdx-4 · https://japanlaw.org/l/340AC0000000033/appdx-4
- suppl-4241-16/art-53/par-1: 新所得税法別表第二から別表第五まで → 所得税法 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/ja/income-tax-act/appdx-5 · https://japanlaw.org/l/340AC0000000033/appdx-5
- suppl-4241-16/art-53/par-1: 新所得税法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1
- suppl-4241-16/art-53/par-1: 附則第五十五条 → 所得税法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4241-16/art-55 — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-55 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-55
- suppl-4241-16/art-54/par-1: 新所得税法第二百一条 → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/ja/income-tax-act/art-201 · https://japanlaw.org/l/340AC0000000033/art-201
- suppl-4241-16/art-54/par-1: 新所得税法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 · https://japanlaw.org/l/340AC0000000033/art-199
- suppl-4241-16/art-54/par-2: 新所得税法第二百三条第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/ja/income-tax-act/art-203/par-1 · https://japanlaw.org/l/340AC0000000033/art-203/par-1
- suppl-4241-16/art-54/par-2: 同条第八項 → 所得税法 第二百三条第六項 (Article 203, paragraph (6)), art-203/par-6 — https://japanlaw.org/ja/income-tax-act/art-203/par-6 · https://japanlaw.org/l/340AC0000000033/art-203/par-6
- suppl-4241-16/art-55/par-1: 新所得税法第二百十六条 → 所得税法 第二百十六条 (Article 216), art-216 — https://japanlaw.org/ja/income-tax-act/art-216 · https://japanlaw.org/l/340AC0000000033/art-216
- suppl-4241-16/art-56/par-1: 新所得税法第二百二十八条の三の二 → 所得税法 第二百二十八条の三の二 (Article 228-3-2), art-228-3-2 — https://japanlaw.org/ja/income-tax-act/art-228-3-2 · https://japanlaw.org/l/340AC0000000033/art-228-3-2
- suppl-4241-16/art-79/par-1: 附則第一条 → 所得税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4241-16/art-1 — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-1
- suppl-4241-16/art-79/par-1: この条 → 所得税法 附則第七十九条 (Supplementary Provisions, Article 79), suppl-4241-16/art-79 — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-79 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-79

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 所得税法 附則第一条第一項第二号ロ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-1/par-1/item-2/sub-2
- 所得税法 附則第一条第一項第四号ロ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-1/par-1/item-4/sub-2
- 所得税法 附則第五十一条第一項（給与所得及び退職所得に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-51/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-51/par-1
- 所得税法 附則第五十三条第一項（給与所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-53/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-53/par-1
- 所得税法 附則第七十九条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4241-16/art-79/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4241-16/art-79/par-1

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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-20260918T180319-111, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-112, translated 2026-09-18
- This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05