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Supplementary Provisions, Article 2Principles of Transitional Measures

第二条(経過措置の原則)

Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") apply to income tax for 2006 and thereafter, and the provisions then in force continue to govern income tax for 2005 and earlier.

別段の定めがあるものを除き、改正後の所得税法施行令(以下「新令」という。)の規定は、平成十八年分以後の所得税について適用し、平成十七年分以前の所得税については、なお従前の例による。

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