# 所得税法 / Income Tax Act — 第二条 (Supplementary Provisions, Article 2)

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- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — 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-3451-36/art-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3451-36/art-2
- e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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-3451-36/art-2 · https://japanlaw.org/en/income-tax-act/suppl-3451-36/art-2</sup>

**第一項**  この附則に別段の定めがあるものを除き、改正後の所得税法（以下「新法」という。）の規定は、昭和四十五年分以後の所得税について適用し、昭和四十四年分以前の所得税については、なお従前の例による。
<sup>suppl-3451-36/art-2/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3451-36/art-2/par-1</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended (hereinafter referred to as "the New Act") apply to income tax for 1970 and subsequent years, and the provisions then in force continue to govern income tax for 1969 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 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-055, translated 2026-09-18
- This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05