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Supplementary Provisions, Article 2General Principle for Transitional Provisions

第二条(経過規定の原則)

The provisions of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") (excluding, among the provisions of Articles 37, 38 and 48 (Custody or Registration, etc. of Securities) of the New Order, the part pertaining to the custody of government bonds) apply, except as otherwise provided, to income tax for 1966 and subsequent years, and for income tax for 1965 and earlier years, the provisions then in force continue to govern.

改正後の所得税法施行令(以下「新令」という。)の規定(新令第三十七条、第三十八条及び第四十八条(有価証券の保管の委託又は登録等)の規定のうち国債の保管に関する部分を除く。)は、別段の定めがあるものを除き、昭和四十一年分以後の所得税について適用し、昭和四十年分以前の所得税については、なお従前の例による。

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