# 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-5052-134/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)（暗号資産の取得価額に関する経過措置） — address `suppl-5052-134/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-5052-134/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（暗号資産の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Cryptoassets caption: machine translation, not official suppl-5052-134/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5052-134/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。）第百十九条の六第一項の規定は、個人がこの政令の施行の日（以下「施行日」という。）以後に取得をする所得税法第四十八条の二第一項に規定する暗号資産について適用し、個人が施行日前に取得をした所得税法等の一部を改正する法律（令和五年法律第三号）第一条の規定による改正前の所得税法第四十八条の二第一項に規定する暗号資産については、なお従前の例による。 suppl-5052-134/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5052-134/art-2/par-1 The provisions of Article 119-6, paragraph (1) 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 cryptoassets prescribed in Article 48-2, paragraph (1) of the Income Tax Act that an individual acquires 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 cryptoassets prescribed in Article 48-2, paragraph (1) of the Income Tax Act before the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) that an individual acquired before the Effective Date. machine translation, not official --- ## Cites - suppl-5052-134/art-2/par-1: 第百十九条の六第一項 → 所得税法施行令 第百十九条の六第一項 (Article 119-6, paragraph (1)), art-119-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-119-6/par-1 - suppl-5052-134/art-2/par-1: 所得税法第四十八条の二第一項 → 所得税法 第四十八条の二第一項 (Article 48-2, paragraph (1)), art-48-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-48-2/par-1 (e-Gov law ID 340AC0000000033) - suppl-5052-134/art-2/par-1: 所得税法等の一部を改正する法律（令和五年法律第三号）第一条 → e-Gov law 505AC0000000003, 第一条 (Article 1), art-1 — not held in this collection --- ## 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-20261106T173921-137, 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