# 所得税法施行規則 / Regulation 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-regulation/suppl-3569-24/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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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)（所得税法施行規則の一部改正に伴う経過措置） — address `suppl-3569-24/art-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3569-24/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3569-24/art-2 - Every provision below carries its address and both URLs 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（所得税法施行規則の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Income Tax Act caption: machine translation, not official suppl-3569-24/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3569-24/art-2 · https://japanlaw.org/l/340M50000040011/suppl-3569-24/art-2 **第一項** 第一条の規定による改正後の所得税法施行規則第六十三条（帳簿書類の整理保存）の規定は、昭和五十六年以後において閉鎖し、又は作成し、若しくは受領する帳簿及び書類を保存する場合について適用し、昭和五十五年以前において閉鎖し、又は作成し、若しくは受領した帳簿及び書類を保存する場合については、なお従前の例による。 suppl-3569-24/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3569-24/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3569-24/art-2/par-1 The provisions of Article 63 (Organization and Retention of Books and Documents) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 apply to the case of retaining books and documents that are closed, prepared, or received in 1981 or thereafter, and for the case of retaining books and documents that were closed, prepared, or received in 1980 or earlier, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3569-24/art-2/par-1: 所得税法施行規則第六十三条 → 所得税法施行規則 第六十三条 (Article 63), art-63 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63 · https://japanlaw.org/l/340M50000040011/art-63 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-082, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-082, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27