# 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-4149-10/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)（公的年金等の金額から控除する金額の調整等に関する経過措置） — address `suppl-4149-10/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-4149-10/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4149-10/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（公的年金等の金額から控除する金額の調整等に関する経過措置） — Transitional Measures Concerning Adjustment of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package, etc. caption: machine translation, not official suppl-4149-10/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-2 **第一項** 所得税法施行令等の一部を改正する政令（平成十三年政令第三百七十五号）附則第二条の規定により読み替えて適用される同令第一条の規定による改正後の所得税法施行令第三百十九条の四第二号に規定する財務省令で定める退職共済年金は、厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律（平成十三年法律第百一号）附則第二十四条第一項の規定によりなお従前の例によることとされる同法第一条の規定による廃止前の農林漁業団体職員共済組合法（昭和三十三年法律第九十九号）附則第七条若しくは附則第十三条の規定により支給される退職共済年金又は厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律附則第十六条の規定によりなおその効力を有するものとされる農林漁業団体職員共済組合法の一部を改正する法律（昭和六十年法律第百七号）附則第十五条第四項の規定により加算することとされている金額を加算して支給される退職共済年金とする。 suppl-4149-10/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-2/par-1 The retirement mutual aid pension specified by Ministry of Finance Order as prescribed in Article 319-4, item (ii) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 375 of 2001), which applies as deemed to be replaced pursuant to the provisions of Article 2 of the Supplementary Provisions of that Cabinet Order, is a retirement mutual aid pension paid pursuant to the provisions of Article 7 or Article 13 of the Supplementary Provisions of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 99 of 1958) prior to its repeal by the provisions of Article 1 of the Act to Abolish, etc. the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 101 of 2001), which the provisions then in force continue to govern pursuant to the provisions of Article 24, paragraph (1) of the Supplementary Provisions of that Act, or a retirement mutual aid pension paid with the addition of the amount that is to be added pursuant to the provisions of Article 15, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 107 of 1985), which is to remain in force pursuant to the provisions of Article 16 of the Supplementary Provisions of the Act to Abolish, etc. the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations. 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-20261027T143811-091, 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-20261027T153227-005, 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