1 article
Supplementary Provisions, Article 2Principles of Transitional Measures
第二条（経過措置の原則）
The provisions of the Order for Enforcement of the Income Tax Act after amendment (referred to as the "New Order" in the following Article) apply, except as provided in that Article, to income tax for 1988 and subsequent years, and the provisions then in force continue to govern income tax for 1987 and earlier years.
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」
In Articles 2 and 3 of the supplementary provisions (附則) of Cabinet Order No. 356 of 1987, the Order for Enforcement of the Income Tax Act as amended by that Cabinet Order.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 3