Supplementary Provisions, Article 2Principles of Transitional Measures
第二条(経過措置の原則)
Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") apply to income tax for 1969 and subsequent years, and for income tax for 1968 and earlier years, the provisions then in force continue to govern.
別段の定めがあるものを除き、改正後の所得税法施行令(以下「新令」という。)の規定は、昭和四十四年分以後の所得税について適用し、昭和四十三年分以前の所得税については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 84 of 1969.
Short name set inSupplementary Provisions, Article 2, paragraph (1)