# 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-4212-104/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)（投資信託等の収益の分配に係る収入金額に関する経過措置） — address `suppl-4212-104/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-4212-104/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（投資信託等の収益の分配に係る収入金額に関する経過措置） — Transitional Measures Concerning Revenue from Distributions of Proceeds of Investment Trusts, etc. caption: machine translation, not official suppl-4212-104/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4212-104/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）第五十九条第一項（投資信託等の収益の分配に係る収入金額）の規定は、この政令の施行の日（以下「施行日」という。）以後の同項に規定する投資信託等の同項に規定する信託の終了又は信託契約の一部の解約について適用し、施行日前の改正前の所得税法施行令（以下「旧令」という。）第五十九条第一項（投資信託等の収益の分配に係る収入金額）のオープン型の証券投資信託の同項に規定する証券投資信託の終了又は証券投資信託契約の一部の解約及び同条第二項に規定する投資信託等の同項に規定する信託の終了又は信託契約の一部の解約については、なお従前の例による。 suppl-4212-104/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4212-104/art-2/par-1 The provisions of Article 59, paragraph (1) (Revenue Pertaining to Distributions of Proceeds of Investment Trusts, etc.) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to the termination of the trust or partial cancellation of the trust contract, prescribed in that paragraph, of Investment Trusts, etc. prescribed in that paragraph on or after the day on which this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the termination of the Securities Investment Trust or partial cancellation of the Securities Investment Trust contract, prescribed in that paragraph, of an Open-Ended Securities Investment Trust under Article 59, paragraph (1) (Revenue Pertaining to Distributions of Proceeds of Investment Trusts, etc.) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order"), and the termination of the trust or partial cancellation of the trust contract, prescribed in paragraph (2) of that Article, of Investment Trusts, etc. prescribed in that paragraph, before the Effective Date. machine translation, not official --- ## Cites - suppl-4212-104/art-2/par-1: 第五十九条第一項 → 所得税法施行令 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-59/par-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-20261106T163957-150, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-124, 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