# 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-5032-113/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)（障害者等の少額預金の利子所得等の非課税に関する経過措置） — address `suppl-5032-113/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-5032-113/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（障害者等の少額預金の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning the Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons caption: machine translation, not official suppl-5032-113/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-113/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）第三十一条の二（第四号に係る部分に限る。）の規定は、この政令の施行の日（以下「施行日」という。）以後に提出する所得税法等の一部を改正する法律（令和三年法律第十一号。以下この項において「改正法」という。）第一条の規定による改正後の所得税法（以下「新法」という。）第十条第三項に規定する非課税貯蓄申告書及び改正法第七条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号）第四条第二項において準用する新法第十条第三項に規定する特別非課税貯蓄申告書について適用し、施行日前に提出し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。）第十条第三項に規定する非課税貯蓄申告書及び改正法第七条の規定による改正前の租税特別措置法第四条第二項において準用する旧法第十条第三項に規定する特別非課税貯蓄申告書については、なお従前の例による。 suppl-5032-113/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-113/art-2/par-1 The provisions of Article 31-2 (limited to the part pertaining to item (iv)) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the Income Tax Act after its amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021; hereinafter referred to as the "Amending Act" in this paragraph) (hereinafter referred to as the "New Act") and the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) after its amendment by the provisions of Article 7 of the Amending Act, that are submitted on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the Income Tax Act before its amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") and the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the Former Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Act on Special Measures Concerning Taxation before its amendment by the provisions of Article 7 of the Amending Act, that were submitted before the Effective Date. machine translation, not official **第二項** 新令第四十一条の二第五項（新令第四十七条第三項において準用する場合を含む。以下この項において同じ。）の規定は、施行日以後に提出を受ける新令第四十一条の二第五項の申請書及び施行日以後に提供を受ける同項の申請書に記載すべき事項について適用し、施行日前に提出を受けた改正前の所得税法施行令（以下この項において「旧令」という。）第四十一条の二第五項（旧令第四十七条第三項において準用する場合を含む。）の申請書については、なお従前の例による。 suppl-5032-113/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-113/art-2/par-2 The provisions of Article 41-2, paragraph (5) of the New Order (including where applied mutatis mutandis pursuant to Article 47, paragraph (3) of the New Order; the same applies hereinafter in this paragraph) apply to the written application prescribed in Article 41-2, paragraph (5) of the New Order that is received on or after the Effective Date and to the matters to be stated in the written application prescribed in that paragraph that are provided on or after the Effective Date, and the provisions then in force continue to govern the written application prescribed in Article 41-2, paragraph (5) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order" in this paragraph) (including where applied mutatis mutandis pursuant to Article 47, paragraph (3) of the Former Order) that was received before the Effective Date. machine translation, not official **第三項** 新令第四十七条の三の規定は、施行日以後に同条第一項の金融機関の営業所等又は同条第三項の移管先の営業所等に対して行う同条第一項の電磁的方法による同項に規定する届出書、申告書若しくは申込書に記載すべき事項又は同条第三項に規定する申告書に記載すべき事項の提供について適用する。 suppl-5032-113/art-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-113/art-2/par-3 The provisions of Article 47-3 of the New Order apply to the provision, on or after the Effective Date, to the business office of a financial institution or other such place prescribed in paragraph (1) of that Article or to the business office or similar place receiving the transfer prescribed in paragraph (3) of that Article, by the electronic or magnetic means prescribed in paragraph (1) of that Article, of the matters to be stated in the written notice, return form, or application form prescribed in that paragraph or the matters to be stated in the return form prescribed in paragraph (3) of that Article. machine translation, not official --- ## Cites - suppl-5032-113/art-2/par-1: 第三十一条の二 → 所得税法施行令 第三十一条の二 (Article 31-2), art-31-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2 - suppl-5032-113/art-2/par-1: 第四号 → 所得税法施行令 第三十一条の二第一項第四号 (Article 31-2, paragraph (1), item (iv)), art-31-2/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-31-2/par-1/item-4 - suppl-5032-113/art-2/par-1: 所得税法等の一部を改正する法律（令和三年法律第十一号。以下この項において「改正法」という。）第一条 → e-Gov law 503AC0000000011, 第一条 (Article 1), art-1 — not held in this collection - suppl-5032-113/art-2/par-1: 第十条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3 (e-Gov law ID 340AC0000000033) - suppl-5032-113/art-2/par-1: 改正法第七条 → e-Gov law 503AC0000000011, 第七条 (Article 7), art-7 — not held in this collection - suppl-5032-113/art-2/par-1: 租税特別措置法（昭和三十二年法律第二十六号）第四条第二項 → 租税特別措置法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-2 (e-Gov law ID 332AC0000000026) - suppl-5032-113/art-2/par-2: 新令第四十一条の二第五項 → 所得税法施行令 第四十一条の二第五項 (Article 41-2, paragraph (5)), art-41-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-41-2/par-5 - suppl-5032-113/art-2/par-2: 新令第四十七条第三項 → 所得税法施行令 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-3 - suppl-5032-113/art-2/par-2: この項 → 所得税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-5032-113/art-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-113/art-2/par-2 - suppl-5032-113/art-2/par-3: 新令第四十七条の三 → 所得税法施行令 第四十七条の三 (Article 47-3), art-47-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47-3 - suppl-5032-113/art-2/par-3: 同条第一項 → 所得税法施行令 第四十七条の三第一項 (Article 47-3, paragraph (1)), art-47-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47-3/par-1 - suppl-5032-113/art-2/par-3: 同条第三項 → 所得税法施行令 第四十七条の三第三項 (Article 47-3, paragraph (3)), art-47-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47-3/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第二条第二項（障害者等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-113/art-2/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-20261106T173921-116, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-136, 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