# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二条 (Supplementary Provisions, Article 2)

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- 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)（老人等に該当する旨を証する書類の範囲に関する経過措置） — address `suppl-4169-26/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-4169-26/art-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4169-26/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.

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### 第二条（老人等に該当する旨を証する書類の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Documents Certifying Eligibility as an Elderly Person, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4169-26/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4169-26/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4169-26/art-2</sup>

**第一項**  改正後の所得税法施行規則（以下「新規則」という。）第三条の六第一項（老人等に該当する旨を証する書類の範囲）の規定は、この省令の施行の日（以下「施行日」という。）以後に所得税法等の一部を改正する法律（平成十六年法律第十四号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第九条の二第二項（老人等の郵便貯金の利子所得の非課税）又は所得税法施行令の一部を改正する政令（平成十六年政令第百号。以下「改正令」という。）による改正後の所得税法施行令（以下「新令」という。）第三十条の十二第一項（非課税郵便貯金に関する異動届出書）若しくは第三十条の十四第二項（非課税郵便貯金相続申込書）の規定による告知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、施行日前に改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第九条の二第二項（老人等の郵便貯金の利子所得の非課税）又は改正令による改正前の所得税法施行令（以下「旧令」という。）第三十条の十二第一項（非課税郵便貯金に関する異動届出書）若しくは第三十条の十四第二項（非課税郵便貯金相続申込書）の規定による告知の際に提示したこれらの規定に規定する書類については、なお従前の例による。
<sup>suppl-4169-26/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4169-26/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4169-26/art-2/par-1</sup>
The provisions of Article 3-6, paragraph (1) (Scope of Documents Certifying Eligibility as an Elderly Person, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to the documents prescribed in those provisions that are presented, on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), at the time of notice given pursuant to the provisions of Article 9-2, paragraph (2) (Exemption from Taxation of Interest Income from Postal Savings of Elderly Persons, etc.) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), or pursuant to the provisions of Article 30-12, paragraph (1) (Written Notification of Change Concerning Tax-Exempt Postal Savings) or Article 30-14, paragraph (2) (Application Form for Inheritance of Tax-Exempt Postal Savings) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 100 of 2004; hereinafter referred to as the "Amending Order") (hereinafter referred to as the "New Order"), and the provisions then in force continue to govern the documents prescribed in those provisions that were presented, before the Effective Date, at the time of notice given pursuant to the provisions of Article 9-2, paragraph (2) (Exemption from Taxation of Interest Income from Postal Savings of Elderly Persons, etc.) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"), or pursuant to the provisions of Article 30-12, paragraph (1) (Written Notification of Change Concerning Tax-Exempt Postal Savings) or Article 30-14, paragraph (2) (Application Form for Inheritance of Tax-Exempt Postal Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the Amending Order (hereinafter referred to as the "Former Order").
<sup>machine translation, not official</sup>

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## 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-20261027T143811-093, 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