# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3492-42/art-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二条 (Supplementary Provisions, Article 2)（所得税法施行令の一部改正に伴う経過措置） — address `suppl-3492-42/art-2` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3492-42/art-2 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二条（所得税法施行令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act caption: machine translation, not official suppl-3492-42/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3492-42/art-2 **第一項** 第一条の規定による改正後の所得税法施行令（以下この条において「新所得税法施行令」という。）の規定は、昭和四十九年分以後の所得税について適用し、昭和四十八年分以前の所得税については、なお従前の例による。 suppl-3492-42/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3492-42/art-2/par-1 The provisions of the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 1 (hereinafter in this Article referred to as the "New Order for Enforcement of the Income Tax Act") apply to income tax for 1974 and subsequent years, and the provisions then in force continue to govern income tax for 1973 and earlier years. machine translation, not official **第二項** 船舶安全法の一部を改正する法律（昭和四十八年法律第八十号）による改正前の船舶安全法（昭和八年法律第十一号）第五条ノ二（船舶の施設等の検査）の規定により随時に検査を行うものとされていた船舶（総トン数が五トン未満のものを除く。）で昭和四十八年十二月十四日前に当該検査を受けたものにつき同日以後最初に行われる新所得税法施行令第百六十条第一号（特別修繕引当金の対象資産及び特別の修繕の範囲）に規定する定期検査を受けるための修繕（昭和四十九年一月一日以後に完了するものに限る。）に係る同令第百六十一条第一項第一号（特別修繕引当金勘定への繰入限度額）の規定の適用については、同号中「同項に規定する特別の修繕」とあるのは「船舶安全法の一部を改正する法律（昭和四十八年法律第八十号）による改正前の船舶安全法第五条ノ二（船舶の施設等の検査）の規定による検査を受けるための修繕」と、「四十八月（当該船舶が船舶安全法第十条第一項ただし書（小型船等の船舶検査証書の有効期間）に規定する船舶である場合には、七十二月）」とあるのは「大蔵省令で定める月数」とする。 suppl-3492-42/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3492-42/art-2/par-2 With regard to the application of the provisions of Article 161, paragraph (1), item (i) (Transfer Limit to Special Repair Reserve Account) of the New Order for Enforcement of the Income Tax Act to repairs for undergoing the periodic inspection prescribed in Article 160, item (i) (Covered Assets of Special Repair Reserve and Scope of Special Repairs) of the New Order for Enforcement of the Income Tax Act that is first conducted on or after December 14, 1973 (limited to repairs completed on or after January 1, 1974) for a ship that was to be inspected from time to time under the provisions of Article 5-2 (Inspection of Ship Facilities, etc.) of the Ship Safety Act (Act No. 11 of 1933) before amendment by the Act Partially Amending the Ship Safety Act (Act No. 80 of 1973) (excluding ships of less than five gross tons) and that underwent that inspection before that date, the phrase "special repairs prescribed in that paragraph" in Article 161, paragraph (1), item (i) of the New Order for Enforcement of the Income Tax Act is deemed to be replaced with "repairs for undergoing inspection under the provisions of Article 5-2 (Inspection of Ship Facilities, etc.) of the Ship Safety Act before amendment by the Act Partially Amending the Ship Safety Act (Act No. 80 of 1973)", and the phrase "48 months (72 months where the ship is a ship prescribed in the proviso to Article 10, paragraph (1) (Period of Validity of Ship Inspection Certificates for Small Ships, etc.) of the Ship Safety Act)" is deemed to be replaced with "the number of months specified by Ministry of Finance Order". machine translation, not official **第三項** 船舶安全法の一部を改正する法律附則第二条第一項（経過措置）に規定する船舶につき最初に行われる新所得税法施行令第百六十条第一号に規定する定期検査を受けるための修繕に係る同令第百六十一条第一項第二号の規定の適用については、同号中「その年において当該固定資産を取得した場合には、その取得の日」とあるのは「昭和四十九年分の所得税にあつては、船舶安全法の一部を改正する法律附則第一条ただし書（施行期日）に規定する政令で定める日」と、「前号イに掲げる月数」とあるのは「当該政令で定める日から船舶安全法の一部を改正する法律附則第二条第一項（経過措置）に規定する政令で定める日までの期間の月数」とする。 suppl-3492-42/art-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3492-42/art-2/par-3 With regard to the application of the provisions of Article 161, paragraph (1), item (ii) of the New Order for Enforcement of the Income Tax Act to repairs for undergoing the periodic inspection prescribed in Article 160, item (i) of the New Order for Enforcement of the Income Tax Act that is first conducted for a ship prescribed in Article 2, paragraph (1) (Transitional Measures) of the Supplementary Provisions of the Act Partially Amending the Ship Safety Act, the phrase "in the case where that Fixed Asset is acquired in that year, the date of its acquisition" in Article 161, paragraph (1), item (ii) of the New Order for Enforcement of the Income Tax Act is deemed to be replaced with "in the case of income tax for 1974, the date specified by Cabinet Order prescribed in the proviso to Article 1 (Effective Date) of the Supplementary Provisions of the Act Partially Amending the Ship Safety Act", and the phrase "the number of months listed in (a) of the preceding item" with "the number of months in the period from that date specified by Cabinet Order to the date specified by Cabinet Order prescribed in Article 2, paragraph (1) (Transitional Measures) of the Supplementary Provisions of the Act Partially Amending the Ship Safety Act". machine translation, not official --- ## Cites - suppl-3492-42/art-2/par-1: この条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-3492-42/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3492-42/art-2 - suppl-3492-42/art-2/par-2: 船舶安全法第十条第一項 → e-Gov law 308AC0000000011, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第二条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3492-42/art-2/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-099, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-099, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06