# 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-4109-44/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)（特別修繕引当金に関する経過措置） — address `suppl-4109-44/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-4109-44/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4109-44/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（特別修繕引当金に関する経過措置） — Transitional Measures Concerning Special Repair Reserves caption: machine translation, not official suppl-4109-44/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-44/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4109-44/art-2 **第一項** 所得税法施行令の一部を改正する政令（平成十年政令第百四号。以下この条において「改正令」という。）附則第十二条第一項（特別修繕引当金に関する経過措置）の規定によりなおその効力を有するものとされる改正令による改正前の所得税法施行令第百六十条（特別修繕引当金の対象資産及び特別の修繕の範囲）及び第百六十一条（特別修繕引当金勘定への繰入限度額）の規定の適用については、改正前の所得税法施行規則（以下「旧規則」という。）第三十六条の二（特別修繕引当金の対象資産及び特別の修繕の範囲）及び第三十六条の三（特別修繕引当金勘定への繰入限度額の計算等）の規定並びに附則第四条の規定による改正前の所得税法施行規則の一部を改正する省令（平成八年大蔵省令第十九号）附則第二条の規定は、なおその効力を有する。この場合において、旧規則第三十六条の二及び第三十六条の三中「大蔵省令」とあるのは、「財務省令」とする。 suppl-4109-44/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-44/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4109-44/art-2/par-1 With respect to the application of Article 160 (Assets Covered by Special Repair Reserves and Scope of Special Repairs) and Article 161 (Limit for Transfer to Special Repair Reserve Account) of the Order for Enforcement of the Income Tax Act before amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 1998; hereinafter in this Article referred to as the "Amending Order"), which remain in force pursuant to Article 12, paragraph (1) (Transitional Measures Concerning Special Repair Reserves) of the Supplementary Provisions of the Amending Order, the provisions of Article 36-2 (Assets Covered by Special Repair Reserves and Scope of Special Repairs) and Article 36-3 (Calculation, etc. of Limit for Transfer to Special Repair Reserve Account) of the Regulation for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Regulation") and the provisions of Article 2 of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 19 of 1996) before amendment by the provisions of Article 4 of the Supplementary Provisions of this Ministerial Order remain in force. In this case, the phrase "大蔵省令" (Ministry of Finance Order, under the Ministry's name before 2001) in Article 36-2 and Article 36-3 of the Former Regulation is deemed to be replaced with "財務省令" (Ministry of Finance Order, under the Ministry's present name). 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 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-089, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-089, 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