# 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-4282-48/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)（所得税法施行令の一部改正に伴う経過措置） — address `suppl-4282-48/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-4282-48/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（所得税法施行令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act caption: machine translation, not official suppl-4282-48/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-48/art-2 **第一項** 個人がこの政令の施行の日前に取得した第二条の規定による改正前の所得税法施行令第六条第八号ヨに掲げる熱供給施設利用権については、なお従前の例による。 suppl-4282-48/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-48/art-2/par-1 The provisions then in force continue to govern the right to use heat supply facilities listed in Article 6, item (viii), (o) of the Order for Enforcement of the Income Tax Act before the amendment under the provisions of Article 2 that an individual acquired before the date of enforcement of this Cabinet Order. machine translation, not official **第二項** 改正法附則第五十条第一項に規定する指定旧供給区域熱供給を行う事業を営む同項に規定するみなし熱供給事業者に対して当該事業に係る熱供給事業法（昭和四十七年法律第八十八号）第二条第四項に規定する熱供給施設を設けるために要する費用を負担し、その施設を利用して同条第一項に規定する熱供給を受ける権利は、第二条の規定による改正後の所得税法施行令（次項において「新所得税法施行令」という。）第六条の規定の適用については、同条第八号に掲げる無形固定資産とみなす。 suppl-4282-48/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-48/art-2/par-2 The right to receive, by bearing, with respect to a deemed heat supply operator prescribed in Article 50, paragraph (1) of the Supplementary Provisions of the Amending Act that carries on the business of heat supply in a designated former supply area prescribed in that paragraph, the cost required for installing heat supply facilities prescribed in Article 2, paragraph (4) of the Heat Supply Business Act (Act No. 88 of 1972) pertaining to that business, the heat supply prescribed in paragraph (1) of that Article using those facilities, is deemed, for the purpose of the application of Article 6 of the Order for Enforcement of the Income Tax Act after the amendment under the provisions of Article 2 (referred to as the "New Order for Enforcement of the Income Tax Act" in the following paragraph), to be an intangible Fixed Asset listed in item (viii) of that Article. machine translation, not official **第三項** 前項に規定する権利（国外における当該権利に相当するものを含む。）は、新所得税法施行令第二百二十五条の十六第二項及び第二百九十一条の二第二項の規定の適用については、新所得税法施行令第二百二十五条の十六第二項第一号ハ及び第二百九十一条の二第二項第一号ハに掲げる無形固定資産とみなす。 suppl-4282-48/art-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-48/art-2/par-3 The right prescribed in the preceding paragraph (including what corresponds to that right outside Japan) is deemed, for the purpose of the application of Article 225-16, paragraph (2) and Article 291-2, paragraph (2) of the New Order for Enforcement of the Income Tax Act, to be an intangible Fixed Asset listed in Article 225-16, paragraph (2), item (i), (c) and Article 291-2, paragraph (2), item (i), (c) of the New Order for Enforcement of the Income Tax Act. machine translation, not official --- ## Cites - suppl-4282-48/art-2/par-2: 熱供給事業法（昭和四十七年法律第八十八号）第二条第四項 → e-Gov law 347AC0000000088, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - suppl-4282-48/art-2/par-2: 同条第一項 → e-Gov law 347AC0000000088, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-4282-48/art-2/par-2: 次項 → 所得税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4282-48/art-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-48/art-2/par-3 - suppl-4282-48/art-2/par-2: 第六条 → 所得税法施行令 第六条 (Article 6), art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6 - suppl-4282-48/art-2/par-2: 同条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8 - suppl-4282-48/art-2/par-3: 前項 → 所得税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4282-48/art-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-48/art-2/par-2 - suppl-4282-48/art-2/par-3: 新所得税法施行令第二百二十五条の十六第二項 → 所得税法施行令 第二百二十五条の十六第二項 (Article 225-16, paragraph (2)), art-225-16/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-16/par-2 - suppl-4282-48/art-2/par-3: 第二百九十一条の二第二項 → 所得税法施行令 第二百九十一条の二第二項 (Article 291-2, paragraph (2)), art-291-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-291-2/par-2 - suppl-4282-48/art-2/par-3: 新所得税法施行令第二百二十五条の十六第二項第一号 → 所得税法施行令 第二百二十五条の十六第二項第一号 (Article 225-16, paragraph (2), item (i)), art-225-16/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-225-16/par-2/item-1 - suppl-4282-48/art-2/par-3: 第二百九十一条の二第二項第一号 → 所得税法施行令 第二百九十一条の二第二項第一号 (Article 291-2, paragraph (2), item (i)), art-291-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-291-2/par-2/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第二条第二項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-48/art-2/par-2 - 所得税法施行令 附則第二条第三項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-48/art-2/par-3 --- ## 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-20261106T173921-099, translated 2026-11-07 - 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