# 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-3632-71/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)（老人等の少額預金の利子所得等の非課税制度の対象とされる金融機関等の範囲等に関する経過措置） — address `suppl-3632-71/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-3632-71/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（老人等の少額預金の利子所得等の非課税制度の対象とされる金融機関等の範囲等に関する経過措置） — Transitional Measures Concerning the Scope of Financial Institutions, etc. Subject to the Tax-Exempt System for Interest Income, etc. on Small-Sum Deposits of Elderly Persons or Similar Persons caption: machine translation, not official suppl-3632-71/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-71/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）第三十二条（金融機関等の範囲）及び第四十二条第一項第一号（同一金融機関の営業所等を経由して重ねて提出できる非課税貯蓄申告書の範囲）の規定は、この政令の施行の日（以下「施行日」という。）以後に預入、信託又は購入をする所得税法第十条第一項（老人等の少額預金の利子所得等の非課税）に規定する預貯金、合同運用信託又は有価証券について適用する。 suppl-3632-71/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3632-71/art-2/par-1 Article 32 (Scope of Financial Institutions, etc.) and Article 42, paragraph (1), item (i) (Scope of Statements of Tax-Exempt Savings That May Be Submitted Repeatedly via the business office of the Same Financial Institution or Other Such Place) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the Deposits and Savings, Jointly Managed Trusts or Securities prescribed in Article 10, paragraph (1) (Tax Exemption of Interest Income, etc. on Small-Sum Deposits of Elderly Persons or Similar Persons) of the Income Tax Act that are deposited, entrusted or purchased on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"). machine translation, not official --- ## Cites - suppl-3632-71/art-2/par-1: 第三十二条 → 所得税法施行令 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32 - suppl-3632-71/art-2/par-1: 第四十二条第一項第一号 → 所得税法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-1/item-1 - suppl-3632-71/art-2/par-1: 所得税法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T163957-135, 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