# 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-4282-43/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-4282-43/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-4282-43/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-4282-43/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-43/art-2 **第一項** 第十条の規定による改正後の所得税法施行令第六条の規定は、個人がこの政令の施行の日（以下「施行日」という。）以後に取得する同条第八号カに掲げる電気ガス供給施設利用権について適用し、個人が施行日前に取得した第十条の規定による改正前の所得税法施行令第六条第八号カに掲げる電気ガス供給施設利用権については、なお従前の例による。 suppl-4282-43/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-43/art-2/par-1 The provisions of Article 6 of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 10 apply to a right to use electricity or gas supply facilities set forth in item (viii), (n) of that Article that an individual acquires on or after the date this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a right to use electricity or gas supply facilities set forth in Article 6, item (viii), (n) of the Order for Enforcement of the Income Tax Act as it stood prior to amendment by the provisions of Article 10 that an individual acquired before the Effective Date. machine translation, not official **第二項** 改正法附則第二十三条第一項に規定する特別小売供給を行う事業を営む改正法附則第四条第二項に規定するみなし登録特定送配電事業者に対して当該事業に係る電気の供給施設を設けるために要する費用を負担し、その施設を利用して電気の供給を受ける権利（令和三年三月三十一日までに取得されたものに限る。）は、所得税法施行令第六条の規定の適用については、同条第八号レに掲げる電気ガス供給施設利用権とみなす。 suppl-4282-43/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4282-43/art-2/par-2 A right to receive the supply of electricity by using facilities for supplying electricity relating to the business, the expense required to establish which a person has borne to a deemed registered specified transmission and distribution business operator prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act that operates a business of special retail supply prescribed in Article 23, paragraph (1) of the Supplementary Provisions of the Amending Act (limited to a right acquired by March 31, 2021), is deemed to be a right to use electricity or gas supply facilities set forth in Article 6, item (viii), (q) of the Order for Enforcement of the Income Tax Act, for the purpose of the application of the provisions of Article 6 of that Order. machine translation, not official --- ## Cites - suppl-4282-43/art-2/par-1: 所得税法施行令第六条 → 所得税法施行令 第六条 (Article 6), art-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6 - suppl-4282-43/art-2/par-1: 同条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-8 - suppl-4282-43/art-2/par-2: 所得税法施行令第六条 → 所得税法施行令 第六条 (Article 6), art-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6 - suppl-4282-43/art-2/par-2: 同条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-8 --- ## 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-20261106T163957-160, 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-20261106T163957-160, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, 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