# 所得税法施行規則 / Regulation 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-regulation/suppl-3609-30/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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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)（郵便貯金の利子所得の非課税に関する経過措置） — address `suppl-3609-30/art-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-2 - Every provision below carries its address and both URLs 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（郵便貯金の利子所得の非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Interest Income from Postal Savings caption: machine translation, not official suppl-3609-30/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-2 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-2 **第一項** 改正後の所得税法施行規則（以下「新規則」という。）第三条の四（預入制限額を超える郵便貯金の利子の範囲の細目）及び第三条の十一（非課税とされない利子等の税務署長への通知）の規定は、この省令の施行の日（以下「施行日」という。）以後に支払を受けるべき租税特別措置法及び所得税法の一部を改正する法律（昭和六十年法律第七号。以下「改正法」という。）第二条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第九条の二第一項（郵便貯金の利子所得の非課税）に規定する郵便貯金の利子について適用し、施行日前に支払を受けるべき郵便貯金の利子については、なお従前の例による。 suppl-3609-30/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-2/par-1 The provisions of Article 3-4 (Details of Scope of Interest on Postal Savings Exceeding the Deposit Limit) and Article 3-11 (Notification to District Director of Interest, etc. Not Treated as Exempt from Taxation) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to interest on postal savings prescribed in Article 9-2, paragraph (1) (Exemption from Taxation of Interest Income from Postal Savings) of the Income Tax Act as amended by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") for which payment is to be received on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern interest on postal savings for which payment is to be received before the Effective Date. machine translation, not official **第二項** 新規則第三条の五から第三条の十まで（団体取扱いの郵便貯金の告知方法等）、第三条の十二（氏名又は名称等に異動があつた場合の手続）及び第三条の十三（郵便貯金の受入れをする者の書類の整理保存）の規定は、施行日以後に預入をする郵便貯金について適用する。 suppl-3609-30/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-2/par-2 The provisions of Article 3-5 through Article 3-10 (Method of Giving Notice for Postal Savings Handled by Groups, etc.), Article 3-12 (Procedures Where There Is a Change in Name, etc.) and Article 3-13 (Organization and Retention of Documents by a Person Who Accepts Postal Savings) of the New Regulation apply to postal savings deposited on or after the Effective Date. machine translation, not official **第三項** 所得税法施行令及び租税特別措置法施行令の一部を改正する政令（昭和六十年政令第百二十四号。以下「改正令」という。）附則第二条第三項第二号（郵便貯金の利子所得の非課税に関する経過措置）に規定する大蔵省令で定める預入は、次の各号のいずれかに該当する預入とする。 suppl-3609-30/art-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-2/par-3 The deposits specified by Ministry of Finance Order as prescribed in Article 2, paragraph (3), item (ii) (Transitional Measures Concerning Nontaxability of Interest Income from Postal Savings) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 124 of 1985; hereinafter referred to as the "Amending Order") are deposits falling under any of the following items. machine translation, not official **一** 国債の利子、恩給及び年金の振替預入その他現金又は郵便貯金法（昭和二十二年法律第百四十四号）第三十四条第一項（証券等による預入）に規定する証券若しくは証書をもつてする預入以外の預入 suppl-3609-30/art-2/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-2/par-3/item-1 Deposits other than transfer deposits of interest on national bonds, pensions and annuities and other deposits made in cash or by Securities or certificates prescribed in Article 34, paragraph (1) (Deposits by Securities, etc.) of the Postal Savings Act (Act No. 144 of 1947) machine translation, not official **二** 郵便貯金規則（昭和二十三年逓信省令第十七号）第五十条の二第一項（給与の支払をする者による預入）の規定による同項の給与金の預入 suppl-3609-30/art-2/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-2/par-3/item-2 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-2/par-3/item-2 A deposit of salary money prescribed in Article 50-2, paragraph (1) (Deposits by a Person Who Pays Salary) of the Postal Savings Regulation (Ministry of Communications Order No. 17 of 1948), made pursuant to the provisions of that paragraph machine translation, not official **第四項** 改正令附則第二条第三項第三号に規定する大蔵省令で定める預入は、郵便貯金規則第四十一条第一項（機械預入）に規定する自動預払機による預入とする。 suppl-3609-30/art-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-2/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-2/par-4 The deposits specified by Ministry of Finance Order as prescribed in Article 2, paragraph (3), item (iii) of the Supplementary Provisions of the Amending Order are deposits made through an automatic teller machine prescribed in Article 41, paragraph (1) (Machine Deposits) of the Postal Savings Regulation. machine translation, not official **第五項** 改正令附則第二条第四項の規定により読み替えられた改正令第一条（所得税法施行令の一部改正）の規定による改正後の所得税法施行令（以下「新令」という。）第三十条の九第三項（通帳式定額郵便貯金証書等の告知等の特例）に規定する大蔵省令で定める郵便貯金は、施行日前に交付を受けた郵便貯金規則第八十四条の十二第二項（自動積立預入）に規定する定額郵便貯金証書に記載される郵便貯金で、施行日以後に同規則第八十四条の十第一項（自動積立預入の取扱い）に規定する自動積立預入により預入がされたもの（当該預入がされた日が昭和六十三年十二月三十一日までのものに限る。）とする。 suppl-3609-30/art-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-2/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-2/par-5 The postal savings specified by Ministry of Finance Order as prescribed in Article 30-9, paragraph (3) (Special Provisions on Giving Notice, etc. of Passbook-Type Fixed-Amount Postal Savings Certificates, etc.) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Amending Order, as that Article is read by replacement pursuant to the provisions of Article 2, paragraph (4) of the Supplementary Provisions of the Amending Order (hereinafter referred to as the "New Order"), are postal savings recorded in a fixed-amount postal savings certificate prescribed in Article 84-12, paragraph (2) (Automatic Installment Deposits) of the Postal Savings Regulation that was delivered before the Effective Date, for which the deposit has been made on or after the Effective Date by an automatic installment deposit prescribed in Article 84-10, paragraph (1) (Handling of Automatic Installment Deposits) of that Regulation (limited to those for which the date of deposit is on or before December 31, 1988). machine translation, not official --- ## Cites - suppl-3609-30/art-2/par-5: 改正令第一条 → e-Gov law 360CO0000000124, 第一条 (Article 1), art-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第三条第四項（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-regulation/suppl-3609-30/art-3/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-3/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-083, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27