# 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-4119-31/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)（貯蓄取扱機関等の営業所の長に提示する書類の範囲に関する経過措置） — address `suppl-4119-31/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-4119-31/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4119-31/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（貯蓄取扱機関等の営業所の長に提示する書類の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc. caption: machine translation, not official suppl-4119-31/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4119-31/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4119-31/art-2 **第一項** 改正後の所得税法施行規則（以下「新規則」という。）第八十一条の六第二項（貯蓄取扱機関等の営業所の長に提示する書類の範囲）（新規則第八十一条の十六第一項（株式等の譲渡対価の支払者に提示する書類の範囲）において準用する場合を含む。以下この条において同じ。）の規定は、この省令の施行の日（以下「施行日」という。）以後の所得税法第二百二十四条第一項（利子、配当、償還金等の受領者の告知）若しくは第二百二十四条の三第一項（株式等の譲渡の対価の受領者の告知）の規定による告知又は同法第二百二十四条第二項若しくは第二百二十四条の二（譲渡性預金の譲渡等に関する告知）の規定による告知書の提出の際に提示するこれらの規定に規定する書類について適用し、施行日前の当該告知又は当該告知書の提出の際に提示した当該書類については、なお従前の例による。 suppl-4119-31/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4119-31/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4119-31/art-2/par-1 The provisions of Article 81-6, paragraph (2) (Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") (including where applied mutatis mutandis pursuant to Article 81-16, paragraph (1) (Scope of Documents to Be Presented to the Payer of Consideration for Transfer of Shares, etc.) of the New Regulation; the same applies hereinafter in this Article) apply to the documents prescribed in the following provisions that are presented upon giving notice pursuant to Article 224, paragraph (1) (Notice by Persons Receiving Interest, Dividends, and Redemption Money or a Similar Asset) or Article 224-3, paragraph (1) (Notice by Persons Receiving Consideration for Transfer of Shares, etc.) of the Income Tax Act, or upon submitting a paper-based notice pursuant to Article 224, paragraph (2) or Article 224-2 (Notice of the Transfer of Negotiable Deposits) of that Act, on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern such documents presented upon such notice or upon the submission of such paper-based notice before the Effective Date. machine translation, not official --- ## Cites - suppl-4119-31/art-2/par-1: 第八十一条の六第二項 → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2 - suppl-4119-31/art-2/par-1: この条 → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4119-31/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4119-31/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4119-31/art-2 - suppl-4119-31/art-2/par-1: 所得税法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act/art-224/par-1 · https://japanlaw.org/l/340AC0000000033/art-224/par-1 - suppl-4119-31/art-2/par-1: 第二百二十四条の三第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-1 - suppl-4119-31/art-2/par-1: 同法第二百二十四条第二項 → 所得税法 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/en/income-tax-act/art-224/par-2 · https://japanlaw.org/l/340AC0000000033/art-224/par-2 - suppl-4119-31/art-2/par-1: 第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/en/income-tax-act/art-224-2 · https://japanlaw.org/l/340AC0000000033/art-224-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第二条第一項（貯蓄取扱機関等の営業所の長に提示する書類の範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4119-31/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4119-31/art-2/par-1 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-089, 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-20261027T153227-005, 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