# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二条 (Supplementary Provisions, Article 2)

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- 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)（有価証券の評価の方法に関する経過措置） — address `suppl-3552-40/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-3552-40/art-2
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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- 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
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### 第二条（有価証券の評価の方法に関する経過措置） — Transitional Measures Concerning the Method of Valuation of Securities
<sup>caption: machine translation, not official</sup>
<sup>suppl-3552-40/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3552-40/art-2</sup>

**第一項**  改正後の所得税法施行令（以下「新令」という。）第百八条第二項（有価証券の法定評価方法）の規定は、この政令の施行の日以後に行う同項の更正又は決定について適用する。
<sup>suppl-3552-40/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3552-40/art-2/par-1</sup>
The provisions of Article 108, paragraph (2) (Statutory Methods of Valuation of Securities) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to a Reassessment or determination under that paragraph that is made on or after the date of enforcement of this Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3552-40/art-2/par-1: 第百八条第二項 → 所得税法施行令 第百八条第二項 (Article 108, paragraph (2)), art-108/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-108/par-2

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## 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-20261106T173921-102, 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