1 article
Supplementary Provisions, Article 2Principle for Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
第二条（所得税法の一部改正に伴う経過措置の原則）
Unless otherwise provided, the provisions of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Income Tax Act" through Article 9 of the Supplementary Provisions) apply to income tax for 2011 and subsequent years, and the provisions then in force continue to govern income tax for 2010 and prior 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（以下附則第九条までにおいて「新所得税法」という。）の規定は、平成二十三年分以後の所得税について適用し、平成二十二年分以前の所得税については、なお従前の例による。