1 article
Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Fluctuating Income
第二条（変動所得の範囲に関する経過措置）
The provisions of Article 7-2 (Scope of Fluctuating Income) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for tax year 1992 and thereafter, and the provisions then in force continue to govern income tax for tax year 1991 and earlier.
改正後の所得税法施行令（以下「新令」という。）第七条の二（変動所得の範囲）の規定は、平成四年分以後の所得税について適用し、平成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 Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 84 of 1992.
Short name set inSupplementary Provisions, Article 2, paragraph (1)