# 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-5072-120/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)（ひとり親の範囲に関する経過措置） — address `suppl-5072-120/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-5072-120/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（ひとり親の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Single Parents caption: machine translation, not official suppl-5072-120/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/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「新令」という。）第十一条の二第二項の規定は、令和七年分以後の所得税について適用し、令和六年分以前の所得税については、なお従前の例による。 suppl-5072-120/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-2/par-1 The provisions of Article 11-2, paragraph (2) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Order") apply to the income tax for 2025 and subsequent years, and the provisions then in force continue to govern the income tax for 2024 and earlier years. machine translation, not official **第二項** 令和七年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条の規定による確定申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があった場合には、その更正後の事項）につき新令第十一条の二第二項の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法（昭和三十七年法律第六十六号）第二十三条第一項の更正の請求をすることができる。 suppl-5072-120/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-2/par-2 A person who, before December 1, 2025, filed a Tax Return pursuant to Article 125 or Article 127 of the Income Tax Act for the income tax for 2025, and a person who, before that date, was subject to a determination for the income tax for 2025, may, where a change is to arise through the application of Article 11-2, paragraph (2) of the New Order in the matters stated in that Tax Return or the matters pertaining to that determination (or, where a Reassessment was made on those matters before that date, the matters after that Reassessment), file with the district director, within five years from that date, a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes (Act No. 66 of 1962) regarding the matters in which the change is to arise. machine translation, not official --- ## Cites - suppl-5072-120/art-2/par-1: 第十一条の二第二項 → 所得税法施行令 第十一条の二第二項 (Article 11-2, paragraph (2)), art-11-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-11-2/par-2 - suppl-5072-120/art-2/par-2: 所得税法第百二十五条 → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/en/income-tax-act/art-125 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-2/par-2: 第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/en/income-tax-act/art-127 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-2/par-2: 新令第十一条の二第二項 → 所得税法施行令 第十一条の二第二項 (Article 11-2, paragraph (2)), art-11-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-11-2/par-2 - suppl-5072-120/art-2/par-2: 国税通則法（昭和三十七年法律第六十六号）第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 (e-Gov law ID 337AC0000000066) ## 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イ（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-1/par-1/item-1/sub-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-20261106T163957-170, 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