# 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)（経過措置の原則） — address `suppl-4199-12/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-4199-12/art-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4199-12/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（経過措置の原則） — Principles of Transitional Measures
<sup>caption: machine translation, not official</sup>
<sup>suppl-4199-12/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-12/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-2</sup>

**第一項**  別段の定めがあるものを除き、改正後の所得税法施行規則（以下「新規則」という。）の規定は、平成十九年分以後の所得税について適用し、平成十八年分以前の所得税については、なお従前の例による。
<sup>suppl-4199-12/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-12/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-2/par-1</sup>
Except as otherwise provided, the provisions of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") apply to income tax for 2007 and subsequent years, and the provisions then in force continue to govern income tax for 2006 and earlier years.
<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-20261027T143811-095, 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