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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") apply, except as otherwise provided, to income tax for 1967 and subsequent years, and for income tax for 1966 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。）の規定は、別段の定めがあるものを除き、昭和四十二年分以後の所得税について適用し、昭和四十一年分以前の所得税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 105 of 1967.
Short name set inSupplementary Provisions, Article 2, paragraph (1)