Supplementary Provisions, Article 2General Principle for Transitional Provisions
第二条(経過規定の原則)
The provisions of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") (excluding, among the provisions of Articles 37, 38 and 48 (Custody or Registration, etc. of Securities) of the New Order, the part pertaining to the custody of government bonds) apply, except as otherwise provided, to income tax for 1966 and subsequent years, and for income tax for 1965 and earlier years, the provisions then in force continue to govern.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 73 of 1966.
Short name set inSupplementary Provisions, Article 2, paragraph (1)