# 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-3629-68/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)（内国法人が支払を受ける利子等に対する所得税の課税に関する経過措置） — address `suppl-3629-68/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-3629-68/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3629-68/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（内国法人が支払を受ける利子等に対する所得税の課税に関する経過措置） — Transitional Measures Concerning Imposition of Income Tax on Interest, etc. Received by Domestic Corporations caption: machine translation, not official suppl-3629-68/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-2 **第一項** 所得税法施行令の一部を改正する政令（昭和六十二年政令第三百八十七号。以下「改正令」という。）附則第二条第一項（内国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）に規定する大蔵省令で定めるものは、改正後の所得税法施行令第三十二条第二号又は第三号（金融機関等の範囲）に掲げる者が受入れをする預貯金で普通預金又は普通貯金に相当するものとする。 suppl-3629-68/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-2/par-1 The matter specified by Ministry of Finance Order as prescribed in Article 2, paragraph (1) (Transitional Measures Concerning Imposition of Income Tax on Interest, etc. or Compensation for Periodic Deposits, etc. Received by Domestic Corporations) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 387 of 1987; hereinafter referred to as the "Amending Order") is Deposits and Savings, accepted by a person listed in Article 32, item (ii) or (iii) (Scope of Financial Institutions, etc.) of the Order for Enforcement of the Income Tax Act after the amendment, that correspond to ordinary deposits or ordinary savings. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第五条第二項（老人等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-68/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-5/par-2 --- ## 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-20261027T143811-085, 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-20261027T143811-085, 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