# 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-4099-90/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)（老人等に該当する旨を証する書類の範囲に関する経過措置） — address `suppl-4099-90/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-4099-90/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4099-90/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（老人等に該当する旨を証する書類の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Documents Certifying Eligibility as an Elderly Person, etc. caption: machine translation, not official suppl-4099-90/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-2 **第一項** 第一条の規定による改正後の所得税法施行規則（以下「新規則」という。）第三条の六第一項第二号（老人等に該当する旨を証する書類の範囲）の規定は、この省令の施行の日（以下「施行日」という。）以後に預入をする所得税法（昭和四十年法律第三十三号）第九条の二第一項（老人等の郵便貯金の利子所得の非課税）に規定する郵便貯金（以下「郵便貯金」という。）について適用し、施行日前に預入をした郵便貯金については、なお従前の例による。この場合において、施行日から平成十二年十二月三十一日までの間に預入をする郵便貯金に係る新規則第三条の六第一項第二号の規定の適用については、同号中「若しくは地方公務員共済組合の組合員証、私立学校教職員共済制度の加入者証」とあるのは、「、地方公務員共済組合若しくは私立学校教職員共済組合の組合員証、私立学校教職員共済制度の加入者証」とする。 suppl-4099-90/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4099-90/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-2/par-1 The provisions of Article 3-6, paragraph (1), item (ii) (Scope of Documents Certifying Status as Elderly Person, etc.) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply to postal savings prescribed in Article 9-2, paragraph (1) (Exemption from Taxation of Interest Income from Postal Savings of the Elderly, etc.) of the Income Tax Act (Act No. 33 of 1965) (hereinafter referred to as "postal savings") that are deposited 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 postal savings deposited before the Effective Date. In this case, for the application of the provisions of Article 3-6, paragraph (1), item (ii) of the New Regulation to postal savings deposited during the period from the Effective Date to December 31, 2000, the phrase "or the member's certificate of a Local Public Servants Mutual Aid Association, the participant's certificate of the Private School Personnel Mutual Aid System" in that item is deemed to be replaced with ", the member's certificate of a Local Public Servants Mutual Aid Association or a Private School Personnel Mutual Aid Association, the participant's certificate of the Private School Personnel Mutual Aid System". machine translation, not official --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-088, 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