# 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-4272-141/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)（納税義務者等に関する経過措置） — address `suppl-4272-141/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-4272-141/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（納税義務者等に関する経過措置） — Transitional Measures Concerning Taxpayers, etc. caption: machine translation, not official suppl-4272-141/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-2 **第一項** 所得税法等の一部を改正する法律（平成二十六年法律第十号。以下「平成二十六年改正法」という。）附則第三条第四項（納税義務者等に関する経過措置）の規定によりなおその効力を有するものとされる平成二十六年改正法第一条（所得税法の一部改正）の規定による改正前の所得税法（以下「平成二十六年旧所得税法」という。）第七条第一項（課税所得の範囲）の規定の適用については、改正前の所得税法施行令（以下「旧令」という。）第十七条（非永住者の国外源泉所得のうち課税される部分の金額の範囲等）の規定は、なおその効力を有する。 suppl-4272-141/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-2/par-1 With regard to the application of Article 7, paragraph (1) (Scope of Taxable Income) of the Income Tax Act before the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; hereinafter referred to as the "2014 Amendment Act") (the Income Tax Act before that amendment being hereinafter referred to as the "2014 Former Income Tax Act") that remains in force pursuant to the provisions of Article 3, paragraph (4) (Transitional Measures Concerning Taxpayers, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of Article 17 (Scope, etc. of the Amount of the Portion of Foreign Source Income of Non-Permanent Residents That Is Taxable) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") remain in force. machine translation, not official --- ## Cites - suppl-4272-141/art-2/par-1: 平成二十六年改正法第一条 → e-Gov law 426AC0000000010, 第一条 (Article 1), art-1 — not held in this collection ## 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四号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-4 --- ## 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-20261106T173921-129, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-129, 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