# 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-5041-71`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-5041-71
- 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 令和四年六月一七日法律第七一号
<sup>suppl-5041-71 · https://japanlaw.org/ja/income-tax-act/suppl-5041-71</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-71/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-71/art-1</sup>

**第一項**  この法律は、労働者協同組合法の施行の日から施行する。ただし、第四条中所得税法第百七十七条第一項及び第二百二十五条第一項第十一号の改正規定（第百七十七条第一項に係る部分に限る。）は、令和五年十月一日から施行する。
<sup>suppl-5041-71/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5041-71/art-1/par-1</sup>
This Act comes into effect on the date on which the Workers' Cooperatives Act comes into effect; provided, however, that the provisions of Article 4 amending Article 177, paragraph (1) and Article 225, paragraph (1), item (xi) of the Income Tax Act (limited to the part concerning Article 177, paragraph (1)) come into effect on October 1, 2023.
<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-20260918T180319-132, 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