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") apply, except as otherwise provided, to income tax for 1967 and subsequent years, and for income tax for 1966 and earlier years, the provisions then in force continue to govern.
改正後の所得税法施行令(以下「新令」という。)の規定は、別段の定めがあるものを除き、昭和四十二年分以後の所得税について適用し、昭和四十一年分以前の所得税については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 105 of 1967.
Short name set inSupplementary Provisions, Article 2, paragraph (1)