Supplementary Provisions, Article 2General Principle for Transitional Provisions
第二条（経過規定の原則）
Except as otherwise provided, the provisions of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as "the New Regulation") apply to income tax for 1965 and thereafter, and for income tax for 1964 and earlier, the provisions then in force continue to govern.
別段の定めがあるものを除き、改正後の所得税法施行規則（以下「新規則」という。）の規定は、昭和四十年分以後の所得税について適用し、昭和三十九年分以前の所得税については、なお従前の例による。
the New Regulationmachine translation
「新規則」
In the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 1965, the Regulation for Enforcement of the Income Tax Act in the form that Order gave it, as against the Enforcement Rules of the Income Tax Act (所得税法施行細則, Ministry of Finance Order No. 29 of 1947) that it amended.
Short name set inSupplementary Provisions, Article 2, paragraph (1)