# 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-4032-86/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)（特定退職金共済団体の要件等に関する経過措置） — address `suppl-4032-86/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-4032-86/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（特定退職金共済団体の要件等に関する経過措置） — Transitional Measures Concerning the Requirements, etc. of Specified Retirement Allowance Mutual Aid Organizations caption: machine translation, not official suppl-4032-86/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）第七十三条第一項（特定退職金共済団体の要件）の規定は、この政令の施行の日（以下「施行日」という。）以後に同項の承認（新令第七十四条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用する。 suppl-4032-86/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-2/par-1 The provisions of Article 73, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply where approval under that paragraph (including approval of a change under Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order) is received on or after the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"). machine translation, not official **第二項** 新令第六十四条、第六十五条、第七十二条、第七十六条及び第八十二条の二（退職金共済制度に基づく掛金等に係る所得税の取扱い）の規定中新令第七十三条第一項に規定する特定退職金共済団体が行う退職金共済に関する制度に基づいて支出する掛金及び当該団体が行う給付に係る部分は、施行日以後に支出すべき当該掛金及び施行日以後に支払うべき当該給付（当該給付に対応する施行日前に支出されるべき掛金のうちに改正前の所得税法施行令（以下「旧令」という。）第七十六条第一項第二号ニ（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）に掲げる掛金が含まれているものを除く。）について適用し、施行日前に支出すべき掛金及び施行日前に支払うべき当該給付（施行日以後に支払うべき当該給付で、これに対応する施行日前に支出されるべき掛金のうちに同号ニに掲げる掛金が含まれているものを含む。）については、なお従前の例による。 suppl-4032-86/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-2/par-2 Among the provisions of Articles 64, 65, 72, 76 and 82-2 (Treatment of Income Tax on Premiums, etc. Under the Retirement Allowance Mutual Aid System) of the New Order, the portion that relates to premiums paid under a system concerning retirement allowance mutual aid operated by a specified retirement allowance mutual aid organization prescribed in Article 73, paragraph (1) of the New Order and to benefits provided by that organization applies to those premiums that are to be paid on or after the Effective Date and those benefits that are to be paid on or after the Effective Date (excluding those benefits for which the premiums that are to be paid before the Effective Date corresponding to the benefit include premiums listed in Article 76, paragraph (1), item (ii), (d) (Lump-Sum Payments Under the Retirement Allowance Mutual Aid System, etc. Not Regarded as Severance Pay or Other Such Compensation) of the Order for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Order")), and the provisions then in force continue to govern premiums that are to be paid before the Effective Date and those benefits that are to be paid before the Effective Date (including those benefits that are to be paid on or after the Effective Date and for which the premiums that are to be paid before the Effective Date corresponding to the benefit include premiums listed in item (ii), (d) of that paragraph). machine translation, not official --- ## Cites - suppl-4032-86/art-2/par-1: 第七十三条第一項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-73/par-1 - suppl-4032-86/art-2/par-1: 新令第七十四条第五項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-74/par-5 - suppl-4032-86/art-2/par-2: 新令第六十四条 → 所得税法施行令 第六十四条 (Article 64), art-64 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-64 - suppl-4032-86/art-2/par-2: 第六十五条 → 所得税法施行令 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-65 - suppl-4032-86/art-2/par-2: 第七十二条 → 所得税法施行令 第七十二条 (Article 72), art-72 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72 - suppl-4032-86/art-2/par-2: 第七十六条 → 所得税法施行令 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-76 - suppl-4032-86/art-2/par-2: 第八十二条の二 → 所得税法施行令 第八十二条の二 (Article 82-2), art-82-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-2 --- ## 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-20261106T173921-096, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-110, 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