# 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-3612-208/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)（旧特殊法人登記令等の暫定的効力） — address `suppl-3612-208/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-3612-208/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（旧特殊法人登記令等の暫定的効力） — Provisional Effect of the Former Order on Registration of Special Corporations, etc. caption: machine translation, not official suppl-3612-208/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3612-208/art-2 **第一項** 農業機械化研究所については、第二条の規定による改正前の特殊法人登記令、第三条の規定による改正前の国家公務員等退職手当法施行令、第四条の規定による改正前の国家公務員等共済組合法施行令、第五条の規定による改正前の地方公務員等共済組合法施行令、第六条の規定による改正前の身体障害者雇用促進法施行令、第七条の規定による改正前の国の利害に関係のある訴訟についての法務大臣の権限等に関する法律第七条第一項の公法人を定める政令、第八条の規定による改正前の官公需についての中小企業者の受注の確保に関する法律施行令、第九条の規定による改正前の高年齢者等の雇用の安定等に関する法律施行令、第十条の規定による改正前の租税特別措置法施行令、第十一条の規定による改正前の所得税法施行令、第十二条の規定による改正前の法人税法施行令、第十三条の規定による改正前の地方税法施行令及び第十五条の規定による改正前の農林水産省組織令は、生物系特定産業技術研究推進機構法附則第二条第一項の規定により農業機械化研究所が解散するまでの間は、なおその効力を有する。 suppl-3612-208/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3612-208/art-2/par-1 With regard to the Institute of Agricultural Machinery, the Order on Registration of Special Corporations prior to amendment by the provisions of Article 2, the Order for Enforcement of the National Public Officers, etc. Retirement Allowance Act prior to amendment by the provisions of Article 3, the Order for Enforcement of the National Public Officers, etc. Mutual Aid Association Act prior to amendment by the provisions of Article 4, the Order for Enforcement of the Local Public Officers, etc. Mutual Aid Association Act prior to amendment by the provisions of Article 5, the Order for Enforcement of the Act on Employment Promotion of Persons with Physical Disabilities prior to amendment by the provisions of Article 6, the Cabinet Order Specifying Public Law Corporations under Article 7, paragraph (1) of the Act on the Authority of the Minister of Justice over Suits Relating to the Interests of the State prior to amendment by the provisions of Article 7, the Order for Enforcement of the Act on Ensuring Receipt of Orders from the Government and Other Public Agencies by Small and Medium-Sized Enterprises prior to amendment by the provisions of Article 8, the Order for Enforcement of the Act on Employment Security of Elderly Persons prior to amendment by the provisions of Article 9, the Order for Enforcement of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 10, the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 11, the Order for the Enforcement of the Corporation Tax Act prior to amendment by the provisions of Article 12, the Order for Enforcement of the Local Tax Act prior to amendment by the provisions of Article 13, and the Order for Organization of the Ministry of Agriculture, Forestry and Fisheries prior to amendment by the provisions of Article 15 remain in force until the Institute of Agricultural Machinery is dissolved pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Bio-oriented Technology Research Advancement Institution Act. machine translation, not official --- ## 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-20261106T173921-106, 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