# 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-5049-13/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-5049-13/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-5049-13/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5049-13/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-5049-13/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5049-13/art-2 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-2 **第一項** 国民年金手帳（年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条の規定による改正前の国民年金法（昭和三十四年法律第百四十一号）第十三条第一項に規定する国民年金手帳をいう。次条において同じ。）が年金制度の機能強化のための国民年金法等の一部を改正する法律の施行に伴う厚生労働省関係省令の整備に関する省令（令和三年厚生労働省令第百十五号。次条において「整備省令」という。）附則第六条第一項の規定により同項に規定する書類とみなされる間における所得税法施行規則第七条第二項（租税特別措置法施行規則（昭和三十二年大蔵省令第十五号）第二条の五第一項において準用する場合を含む。）の規定の適用については、所得税法施行規則第七条第二項中「掲げる書類（」とあるのは、「掲げる書類又は年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条（国民年金法の一部改正）の規定による改正前の国民年金法（昭和三十四年法律第百四十一号）第十三条第一項（国民年金手帳）に規定する国民年金手帳（」とする。 suppl-5049-13/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5049-13/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-2/par-1 With respect to the application of Article 7, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 2-5, paragraph (1) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957)) during the period in which a national pension handbook (meaning the national pension handbook prescribed in Article 13, paragraph (1) of the National Pension Act (Act No. 141 of 1959) prior to amendment by the provisions of Article 2 of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020); the same applies in the following Article) is deemed, pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the Ministerial Order on Arrangement of Ministerial Orders Related to the Ministry of Health, Labour and Welfare Accompanying Enforcement of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Order of the Ministry of Health, Labour and Welfare No. 115 of 2021; hereinafter referred to as the "Arrangement Ministerial Order" in the following Article), to be a document prescribed in that paragraph, the phrase "documents set forth (" in Article 7, paragraph (2) of the Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "documents set forth, or the national pension handbook prescribed in Article 13, paragraph (1) (National Pension Handbook) of the National Pension Act (Act No. 141 of 1959) prior to amendment by the provisions of Article 2 (Partial Amendment of the National Pension Act) of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020) (". machine translation, not official --- ## Cites - suppl-5049-13/art-2/par-1: 年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条 → e-Gov law 502AC0000000040, 第二条 (Article 2), art-2 — not held in this collection - suppl-5049-13/art-2/par-1: 次条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-5049-13/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5049-13/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-3 - suppl-5049-13/art-2/par-1: 所得税法施行規則第七条第二項 → 所得税法施行規則 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-2 · https://japanlaw.org/l/340M50000040011/art-7/par-2 --- ## 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-20261027T143811-124, 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-20261027T143811-124, 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