# 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)（非課税貯蓄申込書の特例が認められる預貯金等の範囲等に関する経過措置） — address `suppl-4269-53/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-4269-53/art-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/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（非課税貯蓄申込書の特例が認められる預貯金等の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on the Application Form for Tax-Exempt Savings Are Recognized
<sup>caption: machine translation, not official</sup>
<sup>suppl-4269-53/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/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。）第六条第二項（非課税貯蓄申込書の特例が認められる預貯金等の範囲等）の規定は、この省令の施行の日（以下「施行日」という。）以後に提出する行政手続における特定の個人を識別するための番号の利用等に関する法律及び行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律の施行に伴う財務省関係政令の整備に関する政令（以下「番号利用法整備令」という。）第十五条（所得税法施行令の一部改正）の規定による改正後の所得税法施行令（以下「新令」という。）第三十五条第四項（普通預金契約等についての非課税貯蓄申込書の特例）の届出書について適用し、施行日前に提出した番号利用法整備令第十五条の規定による改正前の所得税法施行令（以下「旧令」という。）第三十五条第四項（普通預金契約等についての非課税貯蓄申込書の特例）の届出書については、なお従前の例による。
<sup>suppl-4269-53/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-2/par-1</sup>
The provisions of Article 6, paragraph (2) (Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on the Application Form for Tax-Exempt Savings Are Recognized) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to the written notification under Article 35, paragraph (4) (Special Provisions on the Application Form for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 15 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order on Arrangement of Cabinet Orders Related to the Ministry of Finance Incidental to the Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (hereinafter referred to as the "Number Use Arrangement Order") (hereinafter referred to as the "New Order") that is submitted 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 the written notification under Article 35, paragraph (4) (Special Provisions on the Application Form for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 15 of the Number Use Arrangement Order (hereinafter referred to as the "Former Order") that was submitted before the Effective Date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4269-53/art-2/par-1: 第六条第二項 → 所得税法施行規則 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-6/par-2 · https://japanlaw.org/l/340M50000040011/art-6/par-2

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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-20261027T143811-104, 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