# 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-4279-22/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)（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — address `suppl-4279-22/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-4279-22/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4279-22/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（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person caption: machine translation, not official suppl-4279-22/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-2 **第一項** 第一条の規定による改正後の所得税法施行規則（以下「新規則」という。）第七条第三項（第八号に係る部分に限る。）（障害者等に該当する旨を証する書類の範囲等）の規定は、前条第六号に定める日以後に所得税法等の一部を改正する法律（平成二十七年法律第九号。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。）第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は所得税法施行令の一部を改正する政令（平成二十七年政令第百四十一号。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。）第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による同項の申告書の提出若しくは新令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込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する。 suppl-4279-22/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-2/par-1 The provisions of Article 7, paragraph (3) (limited to the part pertaining to item (viii)) (Scope, etc. of Documents Certifying That a Person Is a Person with a Disability or Other Eligible Person) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply to the documents prescribed in those provisions that are presented, on or after the date specified in item (vi) of the preceding Article, at the time of the notice under Article 10, paragraph (5) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) 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. 9 of 2015; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), at the time of the submission of the statement under Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt 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. 141 of 2015; hereinafter referred to as the "Amending Order") (hereinafter referred to as "New Order") under that paragraph, or at the time of the submission of the written application for succession to tax-exempt savings under Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the New Order under that paragraph. machine translation, not official **第二項** 新規則第七条第六項の規定は、前条第六号に定める日以後に同項の規定により提出する届出書について適用し、同日前に第一条の規定による改正前の所得税法施行規則（以下「旧規則」という。）第七条第六項（障害者等に該当する旨を証する書類の範囲等）の規定により提出した届出書については、なお従前の例による。 suppl-4279-22/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-2/par-2 The provisions of Article 7, paragraph (6) of the New Regulation apply to a written notification submitted under that paragraph on or after the date specified in item (vi) of the preceding Article, and the provisions then in force continue to govern a written notification submitted before that date under Article 7, paragraph (6) (Scope, etc. of Documents Certifying That a Person Is a Person with a Disability or Other Eligible Person) of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Regulation"). machine translation, not official --- ## Cites - suppl-4279-22/art-2/par-1: 第七条第三項 → 所得税法施行規則 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-3 · https://japanlaw.org/l/340M50000040011/art-7/par-3 - suppl-4279-22/art-2/par-1: 前条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6 - suppl-4279-22/art-2/par-1: 所得税法等の一部を改正する法律（平成二十七年法律第九号。以下「改正法」という。）第一条 → e-Gov law 427AC0000000009, 第一条 (Article 1), art-1 — not held in this collection - suppl-4279-22/art-2/par-1: 第十条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/en/income-tax-act/art-10/par-5 · https://japanlaw.org/l/340AC0000000033/art-10/par-5 - suppl-4279-22/art-2/par-2: 新規則第七条第六項 → 所得税法施行規則 第七条第六項 (Article 7, paragraph (6)), art-7/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-6 · https://japanlaw.org/l/340M50000040011/art-7/par-6 - suppl-4279-22/art-2/par-2: 前条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6 --- ## 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-20261027T143811-112, 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