# 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-4252-165/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)（源泉徴収に係る所得税の納税地に関する経過措置） — address `suppl-4252-165/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-4252-165/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（源泉徴収に係る所得税の納税地に関する経過措置） — Transitional Measures Concerning the Locality for Paying Over Income Tax Subject to Withholding caption: machine translation, not official suppl-4252-165/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）第五十五条第二項（源泉徴収に係る所得税の納税地）の規定は、所得税法等の一部を改正する法律（平成二十五年法律第五号。以下「改正法」という。）第一条（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。）第十七条（源泉徴収に係る所得税の納税地）に規定する源泉徴収をすべき所得税及び改正法第一条の規定による改正前の所得税法第十七条（源泉徴収に係る所得税の納税地）に規定する源泉徴収をすべき所得税を平成二十五年六月一日以後に納付する場合について適用し、同条に規定する源泉徴収をすべき所得税を同日前に納付した場合については、なお従前の例による。 suppl-4252-165/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-2/par-1 The provisions of Article 55, paragraph (2) (Locality for Paying Over Withholding Tax) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to cases where income tax required to be withheld prescribed in Article 17 (Locality for Paying Over Withholding Tax) of the Income Tax Act after the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013; hereinafter referred to as the "Amending Act") (the Income Tax Act as so amended being hereinafter referred to as the "New Act") and income tax required to be withheld prescribed in Article 17 (Locality for Paying Over Withholding Tax) of the Income Tax Act before the amendment under the provisions of Article 1 of the Amending Act are paid on or after June 1, 2013, and the provisions then in force continue to govern cases where income tax required to be withheld prescribed in that Article was paid before that date. machine translation, not official --- ## Cites - suppl-4252-165/art-2/par-1: 第五十五条第二項 → 所得税法施行令 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-55/par-2 - suppl-4252-165/art-2/par-1: 第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/income-tax-act/art-17 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4252-165/art-1/par-1/item-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-20261106T173921-127, 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-20261106T173921-127, 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