# 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-4222-50/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)（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置） — address `suppl-4222-50/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-4222-50/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（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置） — Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc. caption: machine translation, not official suppl-4222-50/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4222-50/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）第六十一条第二項第二号及び第三号（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等）の規定は、法人が平成二十二年十月一日以後に行う所得税法等の一部を改正する法律（平成二十二年法律第六号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第二十五条第一項第二号（配当等とみなす金額）に掲げる分割型分割又は同項第三号に掲げる資本の払戻し若しくは解散による残余財産の分配について適用し、法人が同日前に行った改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第二十五条第一項第二号（配当等とみなす金額）に掲げる分割型分割又は同項第三号に掲げる資本の払戻し若しくは解散による残余財産の分配については、なお従前の例による。 suppl-4222-50/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4222-50/art-2/par-1 Article 61, paragraph (2), items (ii) and (iii) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the company split by split-off listed in Article 25, paragraph (1), item (ii) (Amounts Deemed to Constitute Dividends) of the Income Tax Act after the amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), or the return of capital or distribution of residual assets upon dissolution listed in item (iii) of that paragraph, that a corporation carries out on or after October 1, 2010, and for the company split by split-off listed in Article 25, paragraph (1), item (ii) (Amounts Deemed to Constitute Dividends) of the Income Tax Act before the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"), or the return of capital or distribution of residual assets upon dissolution listed in item (iii) of that paragraph, that a corporation carried out before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4222-50/art-2/par-1: 第六十一条第二項第二号 → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-2/item-2 - suppl-4222-50/art-2/par-1: 第三号 → 所得税法施行令 第六十一条第二項第四号 (Article 61, paragraph (2), item (iv)), art-61/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-2/item-4 - suppl-4222-50/art-2/par-1: 第二十五条第一項第二号 → 所得税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-25/par-1/item-2 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4222-50/art-1/par-1/item-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-20261106T163957-155, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-119, 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