# 所得税法 / Income Tax Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-5041-4/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 (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)（納税地の特例に関する経過措置） — address `suppl-5041-4/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-5041-4/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. --- ### 第二条（納税地の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Locality for Paying Taxes caption: machine translation, not official suppl-5041-4/art-2 · https://japanlaw.org/en/income-tax-act/suppl-5041-4/art-2 **第一項** 令和五年一月一日前の第一条の規定による改正前の所得税法（以下「旧所得税法」という。）第十六条第一項、第二項又は第五項の規定による所得税の納税地の変更に係る同条の規定の適用については、なお従前の例による。 suppl-5041-4/art-2/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5041-4/art-2/par-1 With regard to the application of the provisions of Article 16 of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the Former Income Tax Act") to a change in the locality for paying income tax made before January 1, 2023 under the provisions of paragraph (1), (2) or (5) of that Article, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第一条第一項第三号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-5041-4/art-1/par-1/item-3/sub-1 --- ## 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-20260918T180319-131, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-132, 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