# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-73/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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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)（経過規定の原則） — address `suppl-3412-73/art-2` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-73/art-2 - e-Gov law ID: 340CO0000000096 — 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（経過規定の原則） — General Principle for Transitional Provisions caption: machine translation, not official suppl-3412-73/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-73/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）の規定（新令第三十七条、第三十八条及び第四十八条（有価証券の保管の委託又は登録等）の規定のうち国債の保管に関する部分を除く。）は、別段の定めがあるものを除き、昭和四十一年分以後の所得税について適用し、昭和四十年分以前の所得税については、なお従前の例による。 suppl-3412-73/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-73/art-2/par-1 The provisions of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") (excluding, among the provisions of Articles 37, 38 and 48 (Custody or Registration, etc. of Securities) of the New Order, the part pertaining to the custody of government bonds) apply, except as otherwise provided, to income tax for 1966 and subsequent years, and for income tax for 1965 and earlier years, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3412-73/art-2/par-1: 新令第三十七条 → 所得税法施行令 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-37 - suppl-3412-73/art-2/par-1: 第三十八条 → 所得税法施行令 第三十八条 (Article 38), art-38 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38 - suppl-3412-73/art-2/par-1: 第四十八条 → 所得税法施行令 第四十八条 (Article 48), art-48 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-48 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-094, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06