# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二条の二 (Supplementary Provisions, Article 2-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-2-2. 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: 第二条の二 (Supplementary Provisions, Article 2-2)（公共法人等及び公益信託に係る非課税に関する経過措置） — address `suppl-3632-362/art-2-2` - 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-3632-362/art-2-2 - 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. --- ### 第二条の二（公共法人等及び公益信託に係る非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Public Corporations, etc. and Public Interest Trusts caption: machine translation, not official suppl-3632-362/art-2-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-2-2 **第一項** 所得税法等の一部を改正する法律（昭和六十三年法律第百九号。以下「改正法」という。）附則第四条第二項に規定する政令で定めるところにより計算した金額は、同項に規定する証券投資信託の収益の分配で平成元年四月一日を含む当該証券投資信託の収益の分配の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とする。 suppl-3632-362/art-2-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-2-2/par-1 The amount calculated as specified by Cabinet Order prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; hereinafter referred to as the "Amending Act") is to be the amount calculated by dividing the amount obtained by multiplying the amount of the distribution of proceeds of the Securities Investment Trust prescribed in that paragraph that corresponds to the calculation period for the distribution of proceeds of that Securities Investment Trust that includes April 1, 1989, by the number of days in the period from the first day of that calculation period to March 31 of that year, by the number of days in that calculation period. machine translation, not official **第二項** 改正法附則第四条第二項に規定する証券投資信託の収益の分配で平成元年四月一日を含む当該証券投資信託の収益の分配の計算期間に対応するものの額に係る新所得税法施行令第五十一条の規定の適用については、同条第一号中「計算期間を通じて」とあるのは「平成元年四月一日を含む計算期間のうち同日から当該計算期間の末日までの期間（次号において「新法適用期間」という。）を通じて」と、「利子又は収益の分配の額」とあるのは「利子又は収益の分配の額のうち、所得税法等の一部を改正する法律の施行に伴う関係政令の整備等に関する政令（昭和六十三年政令第三百六十二号）附則第二条の二第一項（公共法人等及び公益信託に係る非課税に関する経過措置）の規定により計算した金額以外の部分の金額（次号において「新法適用期間対応収益の分配の額」という。）」と、同条第二号中「利子又は収益の分配の計算期間」とあるのは「新法適用期間」と、「当該計算期間の終了の日」とあるのは「新法適用期間の終了の日」と、「当該計算期間に対応する利子又は収益の分配の額」とあるのは「新法適用期間対応収益の分配の額」と、「当該計算期間の日数」とあるのは「新法適用期間の日数」とする。 suppl-3632-362/art-2-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-2-2/par-2 With regard to the application of Article 51 of the New Order for Enforcement of the Income Tax Act to the amount of the distribution of proceeds of the Securities Investment Trust prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act that corresponds to the calculation period for the distribution of proceeds of that Securities Investment Trust that includes April 1, 1989, the phrase "throughout the calculation period" in Article 51, item (i) of the New Order for Enforcement of the Income Tax Act is deemed to be replaced with "throughout the period from April 1, 1989 to the last day of the calculation period that includes that date (referred to as the "period under the new law" in the following item)", the phrase "the amount of interest or distribution of proceeds" is deemed to be replaced with "the portion of the amount of interest or distribution of proceeds other than the amount calculated pursuant to the provisions of Article 2-2, paragraph (1) (Transitional Measures Concerning Tax Exemption for Public Corporations, etc. and Public Interest Trusts) of the Supplementary Provisions of the Cabinet Order on the Arrangement, etc. of Related Cabinet Orders upon the Enforcement of the Act Partially Amending the Income Tax Act, etc. (Cabinet Order No. 362 of 1988) (referred to as the "amount of distribution of profits for the period under the new law" in the following item)", the phrase "calculation period for interest or distribution of proceeds" in Article 51, item (ii) of the New Order for Enforcement of the Income Tax Act is deemed to be replaced with "period under the new law", the phrase "the end date of that calculation period" is deemed to be replaced with "the end date of the period under the new law", the phrase "the amount of interest or distribution of proceeds corresponding to that calculation period" is deemed to be replaced with "the amount of distribution of profits for the period under the new law", and the phrase "the number of days in that calculation period" is deemed to be replaced with "the number of days in the period under the new law". machine translation, not official --- ## Cites - suppl-3632-362/art-2-2/par-2: 新所得税法施行令第五十一条 → 所得税法施行令 第五十一条 (Article 51), art-51 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51 - suppl-3632-362/art-2-2/par-2: 同条第一号 → 所得税法施行令 第五十一条第一項第一号 (Article 51, paragraph (1), item (i)), art-51/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51/par-1/item-1 - suppl-3632-362/art-2-2/par-2: 次号 → 所得税法施行令 第五十一条第一項第二号 (Article 51, paragraph (1), item (ii)), art-51/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51/par-1/item-2 - suppl-3632-362/art-2-2/par-2: 所得税法等の一部を改正する法律の施行に伴う関係政令の整備等に関する政令（昭和六十三年政令第三百六十二号）附則第二条の二第一項 → 所得税法施行令 附則第二条の二第一項 (Supplementary Provisions, Article 2-2, paragraph (1)), suppl-3632-362/art-2-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-2-2/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第三号イ（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-1/par-1/item-3/sub-1 - 所得税法施行令 附則第二条の二第二項（公共法人等及び公益信託に係る非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-2-2/par-2 --- ## 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-20261106T163957-135, 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-20261106T163957-135, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, 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