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Supplementary Provisions, Article 2Transitional Measures Regarding the Scope, etc. of Business Pertaining to Money and Goods Provided by the State, etc. That Are Exempt from Taxation
第二条（非課税とされる国等から支給される金品に係る事業の範囲等に関する経過措置）
The provisions of Article 3-2, paragraph (3) (limited to the part pertaining to item (i)) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to income tax for 2024 and subsequent years, and the provisions then in force continue to govern income tax for 2023 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.
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 14 of 2024.
Short name set inSupplementary Provisions, Article 2, paragraph (1)