# 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-3622-387/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)（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） — address `suppl-3622-387/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-3622-387/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（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） — Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by a Domestic Corporation caption: machine translation, not official suppl-3622-387/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2 **第一項** 所得税法等の一部を改正する法律（昭和六十二年法律第九十六号。以下「所得税法等改正法」という。）附則第三条第一項（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）に規定する政令で定めるものは、普通貯金、租税特別措置法（昭和三十二年法律第二十六号）第五条第二項（納税準備預金の利子の非課税）に規定する納税準備預金（以下「納税準備預金」という。）、納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項（定義）に規定する納税貯蓄組合預金（以下「納税貯蓄組合預金」という。）その他これらに類するものとして大蔵省令で定めるものとする。 suppl-3622-387/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-1 The items specified by Cabinet Order prescribed in Article 3, paragraph (1) (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by a Domestic Corporation) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987; hereinafter referred to as the "Income Tax Act Amendment Act") are ordinary savings deposits, tax payment reserve deposits prescribed in Article 5, paragraph (2) (Tax Exemption on Interest on Tax Payment Reserve Deposits) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (hereinafter referred to as "tax payment reserve deposits"), tax fund saving partnership deposits prescribed in Article 2, paragraph (2) (Definitions) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951) (hereinafter referred to as "tax fund saving partnership deposits"), and other items similar to these that are specified by Ministry of Finance Order. machine translation, not official **第二項** 所得税法等改正法附則第三条第一項に規定する政令で定める日は、同項に規定する普通預金等に係る同項に規定する利子等の昭和六十三年四月一日を含む計算期間の末日の翌日とする。 suppl-3622-387/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-2 The date specified by Cabinet Order prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act is the day following the last day of the calculation period, including April 1, 1988, of the interest and similar income prescribed in that paragraph pertaining to the ordinary deposits and similar deposits prescribed in that paragraph. machine translation, not official **第三項** 所得税法等改正法附則第三条第二項（所得税法等改正法附則第四条第二項（外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）において準用する場合を含む。）に規定する政令で定めるところにより計算した金額は、所得税法等改正法附則第三条第二項又は第四条第二項に規定する利子等の次の各号に掲げる区分に応じ当該各号に定める金額とする。 suppl-3622-387/art-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-3 The amount calculated as provided by Cabinet Order prescribed in Article 3, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 4, paragraph (2) (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by a Foreign Corporation) of the Supplementary Provisions of the Income Tax Act Amendment Act) is, for the interest and similar income prescribed in Article 3, paragraph (2) or Article 4, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, the amount specified in each of the following items for the category set forth in that item. machine translation, not official **一** 郵便貯金の利子以外の利子等　当該利子等の昭和六十三年四月一日を含む計算期間に対応するものの額に当該計算期間の初日から同年三月三十一日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額 suppl-3622-387/art-2/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-3/item-1 For interest and similar income other than interest on postal savings: the amount calculated by dividing the amount obtained by multiplying the amount of that interest and similar income corresponding to the calculation period including April 1, 1988 by the number of days in the period from the first day of that calculation period to March 31 of the same year, by the number of days in that calculation period; machine translation, not official **二** 郵便貯金の利子　当該利子の昭和六十三年四月一日を含む計算期間に対応するものの額に当該利子に係る郵便貯金の預入の日の属する月から同年三月までの月数を乗じた額を預入の日の属する月から払戻しの日の属する月の前月までの月数で除して計算した金額 suppl-3622-387/art-2/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-3/item-2 For interest on postal savings: the amount calculated by dividing the amount obtained by multiplying the amount of that interest corresponding to the calculation period including April 1, 1988 by the number of months from the month that includes the day of deposit of the postal savings pertaining to that interest to March of the same year, by the number of months from the month that includes the day of deposit to the month preceding the month that includes the day of withdrawal. machine translation, not official **第四項** 所得税法等改正法附則第三条第三項に規定する政令で定める期間は、同条第一項に規定する給付補てん金等の次の各号に掲げる区分に応じ当該各号に定める期間とする。 suppl-3622-387/art-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4 The period specified by Cabinet Order prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act is, for the compensation for periodic deposits or similar amounts prescribed in paragraph (1) of that Article, the period specified in each of the following items for the category set forth in that item. machine translation, not official **一** 所得税法等改正法第二条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第百七十四条第三号及び第四号（内国法人に係る所得税の課税標準）に掲げる給付補てん金　これらの規定に規定する契約に基づき最初に掛金を支払うべき日から当該給付補てん金等の支払を受けるべき日までの期間 suppl-3622-387/art-2/par-4/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4/item-1 For the compensation for periodic deposits listed in Article 174, items (iii) and (iv) (Tax Base for a Domestic Corporation's Income Taxes) of the Income Tax Act as amended by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Income Tax Act Amendment Act (hereinafter referred to as the "New Act"): the period from the first day on which an installment is to be paid under the contract prescribed in those provisions to the day on which that compensation for periodic deposits or similar amounts is to be received; machine translation, not official **二** 新法第百七十四条第五号に掲げる利息　同号に規定する契約に定められた当該利息の計算期間 suppl-3622-387/art-2/par-4/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4/item-2 For the interest listed in Article 174, item (v) of the New Act: the calculation period for that interest provided for in the contract prescribed in that item; machine translation, not official **三** 新法第百七十四条第六号に掲げる利益　同号に規定する契約に基づき同号に規定する金その他の貴金属の買入れをした日から売戻しをした日までの期間 suppl-3622-387/art-2/par-4/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4/item-3 For the profit listed in Article 174, item (vi) of the New Act: the period from the day on which the gold or other precious metals prescribed in that item were purchased to the day on which they were sold back under the contract prescribed in that item; machine translation, not official **四** 新法第百七十四条第七号に掲げる差益　同号に規定する預貯金の預入の日から当該預貯金に係る契約の解約の日の前日までの期間 suppl-3622-387/art-2/par-4/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4/item-4 For the gain listed in Article 174, item (vii) of the New Act: the period from the day of deposit of the Deposits and Savings prescribed in that item to the day preceding the day of cancellation of the contract pertaining to those Deposits and Savings; machine translation, not official **五** 新法第百七十四条第八号に掲げる差益　同号に規定する契約に係る同号に規定する保険期間等（当該保険期間等の中途において当該契約が解約されたときは、当該保険期間等の初日から当該解約の日までの期間） suppl-3622-387/art-2/par-4/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4/item-5 For the gain listed in Article 174, item (viii) of the New Act: the term of coverage prescribed in that item pertaining to the contract prescribed in that item (where that contract is canceled in the course of that term of coverage, the period from the first day of that term of coverage to the day of that cancellation). machine translation, not official **第五項** 所得税法等改正法附則第三条第三項（所得税法等改正法附則第四条第三項において準用する場合を含む。）に規定する政令で定めるところにより計算した金額は、所得税法等改正法附則第三条第一項又は第四条第一項に規定する給付補てん金等で当該給付補てん金等の昭和六十三年四月一日を含む前項に規定する期間（以下この項において「計算期間」という。）に対応するものの額に当該計算期間の初日から同年三月三十一日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額とする。 suppl-3622-387/art-2/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-5 The amount calculated as provided by Cabinet Order prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 4, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act) is the amount calculated by dividing the amount obtained by multiplying the amount of the compensation for periodic deposits or similar amounts prescribed in Article 3, paragraph (1) or Article 4, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act that corresponds to the period of that compensation for periodic deposits or similar amounts, prescribed in the preceding paragraph, that includes April 1, 1988 (hereinafter referred to as the "calculation period" in this paragraph) by the number of days in the period from the first day of that calculation period to March 31 of the same year, by the number of days in that calculation period. machine translation, not official --- ## Cites - suppl-3622-387/art-2/par-1: 租税特別措置法（昭和三十二年法律第二十六号）第五条第二項 → 租税特別措置法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-5/par-2 (e-Gov law ID 332AC0000000026) - suppl-3622-387/art-2/par-1: 納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項 → e-Gov law 326AC1000000145, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - suppl-3622-387/art-2/par-4/item-1: 第百七十四条第三号 → 所得税法 第百七十四条第一項第三号 (Article 174, paragraph (1), item (iii)), art-174/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-3 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-2/par-4/item-1: 第四号 → 所得税法 第百七十四条第一項第四号 (Article 174, paragraph (1), item (iv)), art-174/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-4 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-2/par-4/item-2: 新法第百七十四条第五号 → 所得税法 第百七十四条第一項第五号 (Article 174, paragraph (1), item (v)), art-174/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-5 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-2/par-4/item-3: 新法第百七十四条第六号 → 所得税法 第百七十四条第一項第六号 (Article 174, paragraph (1), item (vi)), art-174/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-6 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-2/par-4/item-4: 新法第百七十四条第七号 → 所得税法 第百七十四条第一項第七号 (Article 174, paragraph (1), item (vii)), art-174/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-7 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-2/par-4/item-5: 新法第百七十四条第八号 → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-2/par-5: 前項 → 所得税法施行令 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-3622-387/art-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4 - suppl-3622-387/art-2/par-5: この項 → 所得税法施行令 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-3622-387/art-2/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-5 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第二条第五項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-5 - 所得税法施行令 附則第三条第一項（外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） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-3/par-1 - 所得税法施行令 附則第七条第一項（国内源泉所得に対する所得税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-7/par-1 - 所得税法施行令 附則第八条第一項（利子所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-8/par-1 - 所得税法施行令 附則第九条第一項（定期積金の給付補てん金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-9/par-1 - 所得税法施行令 附則第十条第一項（非居住者又は法人の所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-10/par-1 - 所得税法施行令 附則第十二条第二項（支払調書の提出に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-12/par-2 - 所得税法施行令 附則第十二条第三項（支払調書の提出に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-12/par-3 --- ## 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-20261106T173921-107, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-108, 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-20261106T173921-108, 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