1 article
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 after the amendment under the provisions of Article 1 (hereinafter referred to as the "New Order") apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and earlier years.
別段の定めがあるものを除き、第一条の規定による改正後の所得税法施行令（以下「新令」という。）の規定は、平成二十六年分以後の所得税について適用し、平成二十五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 Article 1 of Cabinet Order No. 137 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)