# 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-5022-111/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)（非課税とされる金品の交付を行う財団法人日本オリンピック委員会に加盟している団体に関する経過措置） — address `suppl-5022-111/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-5022-111/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（非課税とされる金品の交付を行う財団法人日本オリンピック委員会に加盟している団体に関する経過措置） — Transitional Measures Concerning Organizations That Are Members of the Japanese Olympic Committee (Incorporated Foundation) and Deliver Money or Goods Treated as Nontaxable caption: machine translation, not official suppl-5022-111/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-2 **第一項** 第一条の規定による改正後の所得税法施行令（以下「新令」という。）第二十八条の規定は、令和二年分以後の所得税について適用し、令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。）以前の所得税については、なお従前の例による。 suppl-5022-111/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-2/par-1 The provisions of Article 28 of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Order") apply to income tax for tax year 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 (meaning the tax year pertaining to the period from January 1, 2019 through December 31, 2019) and earlier years. machine translation, not official --- ## Cites - suppl-5022-111/art-2/par-1: 第二十八条 → 所得税法施行令 第二十八条 (Article 28), art-28 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28 --- ## 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-20261106T173921-134, 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