1 article
Supplementary Provisions, Article 2Basic Principle of Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act
第二条（所得税法施行令の一部改正に伴う経過措置の原則）
Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Order for Enforcement of the Income Tax Act") apply to the income tax for 1989 and thereafter, and for the income tax for 1988 and earlier, the provisions then in force continue to govern.
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「新所得税法施行令」という。）の規定は、昭和六十四年分以後の所得税について適用し、昭和六十三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 Order for Enforcement of the Income Tax Actmachine translation
「新所得税法施行令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 362 of 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (1)