Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Instruments Equivalent to Securities
第二条（有価証券に準ずるものの範囲に関する経過措置）
The provisions of Article 4, item (ii) (Scope of Instruments Equivalent to Securities) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for tax year 1993 and thereafter, and the provisions then in force continue to govern income tax for tax year 1992 and earlier.
改正後の所得税法施行令（以下「新令」という。）第四条第二号（有価証券に準ずるものの範囲）の規定は、平成五年分以後の所得税について適用し、平成四年分以前の所得税については、なお従前の例による。
With regard to an individual who, at the time of enforcement of this Cabinet Order, actually holds instruments or certificates listed in Article 4, item (ii) of the New Order, Article 106, paragraph (2) (Selection of Method of Valuation of Securities) of the Order for Enforcement of the Income Tax Act applies on the assumption that the individual acquired those instruments or certificates on the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date").
この政令の施行の際現に新令第四条第二号に掲げる証券又は証書を有する個人については、この政令の施行の日（以下「施行日」という。）においてその証券又は証書を取得したものとみなして、所得税法施行令第百六条第二項（有価証券の評価の方法の選定）の規定を適用する。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 85 of 1993.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 85 of 1993, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (2)