Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Assets Equivalent to Inventory in the Case of a Gift or Similar Transfer
第二条（贈与等の場合の棚卸資産に準ずる資産の範囲に関する経過措置）
The provisions of Article 87 of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to income tax for tax year 2019 (meaning the tax year pertaining to the period from January 1, 2019 through December 31, 2019; the same applies hereinafter) and subsequent years, and the provisions then in force continue to govern income tax for tax year 2018 and earlier years.
改正後の所得税法施行令（以下「新令」という。）第八十七条の規定は、令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。以下同じ。）以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。
tax year 2019machine translation
「令和元年分」
The tax year running from 1 January 2019 (the 31st year of Heisei) to 31 December 2019 (the first year of Reiwa), which spans the change of era name.
Defined inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 95 of 2019.
Short name set inSupplementary Provisions, Article 2, paragraph (1)