Supplementary Provisions, Article 2Transitional Measures Concerning Imposition of Income Tax on Interest, etc. Received by Domestic Corporations
第二条（内国法人が支払を受ける利子等に対する所得税の課税に関する経過措置）
The matter specified by Ministry of Finance Order as prescribed in Article 2, paragraph (1) (Transitional Measures Concerning Imposition of Income Tax on Interest, etc. or Compensation for Periodic Deposits, etc. Received by Domestic Corporations) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 387 of 1987; hereinafter referred to as the "Amending Order") is Deposits and Savings, accepted by a person listed in Article 32, item (ii) or (iii) (Scope of Financial Institutions, etc.) of the Order for Enforcement of the Income Tax Act after the amendment, that correspond to ordinary deposits or ordinary savings.
所得税法施行令の一部を改正する政令（昭和六十二年政令第三百八十七号。以下「改正令」という。）附則第二条第一項（内国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）に規定する大蔵省令で定めるものは、改正後の所得税法施行令第三十二条第二号又は第三号（金融機関等の範囲）に掲げる者が受入れをする預貯金で普通預金又は普通貯金に相当するものとする。
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 68 of 1987, short name for Cabinet Order No. 387 of 1987, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令).
Short name set inSupplementary Provisions, Article 2, paragraph (1)