# 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-5062-141/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)（公社債等に係る有価証券の記録等に関する経過措置） — address `suppl-5062-141/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-5062-141/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（公社債等に係る有価証券の記録等に関する経過措置） — Transitional Measures Concerning Records of Securities Pertaining to Public and Corporate Bonds or Similar Interest, etc. caption: machine translation, not official suppl-5062-141/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5062-141/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）第五十一条の三（第一項第二号に係る部分に限る。）の規定は、所得税法第十一条第一項又は第二項に規定する内国法人又は公益信託若しくは加入者保護信託がこの政令の施行の日以後に支払を受けるべき同号に規定する社債の利子について適用する。 suppl-5062-141/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5062-141/art-2/par-1 The provisions of Article 51-3 (limited to the portion pertaining to paragraph (1), item (ii)) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to interest on a corporate bond prescribed in that item that a Domestic Corporation, public interest trust or participant protection trust prescribed in Article 11, paragraph (1) or (2) of the Income Tax Act is to receive on or after the date this Cabinet Order comes into effect. machine translation, not official --- ## Cites - suppl-5062-141/art-2/par-1: 第五十一条の三 → 所得税法施行令 第五十一条の三 (Article 51-3), art-51-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3 - suppl-5062-141/art-2/par-1: 第一項第二号 → 所得税法施行令 第五十一条の三第一項第三号 (Article 51-3, paragraph (1), item (iii)), art-51-3/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3/par-1/item-3 - suppl-5062-141/art-2/par-1: 所得税法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033) - suppl-5062-141/art-2/par-1: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T163957-170, translated 2026-11-07 - 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