# 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-4159-27/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)（公共法人等及び公益信託等に係る非課税申告書の記載事項に関する経過措置） — address `suppl-4159-27/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-4159-27/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4159-27/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（公共法人等及び公益信託等に係る非課税申告書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Return for Exemption from Taxation Pertaining to Public Corporations, etc. and Public Interest Trusts, etc. caption: machine translation, not official suppl-4159-27/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4159-27/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-2 **第一項** 所得税法等の一部を改正する法律（平成十五年法律第八号。以下「改正法」という。）附則第二条第二項（公共法人等及び公益信託等に係る非課税に関する経過措置）の規定の適用がある場合における改正後の所得税法施行規則（以下「新規則」という。）第十六条の二（公共法人等及び公益信託等に係る非課税申告書の記載事項）の規定の適用については、同条第二号中「又は令第五十条の二各号」とあるのは「、所得税法施行令の一部を改正する政令（平成十五年政令第百三十号）による改正前の所得税法施行令第五十条の二第一項各号」と、「受益証券」とあるのは「受益証券又は同条第二項に規定する投資口」とする。 suppl-4159-27/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4159-27/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-2/par-1 In the case where the provisions of Article 2, paragraph (2) of the Supplementary Provisions (Transitional Measures Concerning Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003; hereinafter referred to as the "Amending Act") apply, with regard to the application of the provisions of Article 16-2 (Matters to Be Entered in a Statement of Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation"), in item (ii) of that Article, "or each item of Article 50-2 of the Order" is deemed to be replaced with ", each item of Article 50-2, paragraph (1) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 130 of 2003)", and "beneficiary certificate" is deemed to be replaced with "beneficiary certificate or the investment unit prescribed in paragraph (2) of that Article". machine translation, not official --- ## Cites - suppl-4159-27/art-2/par-1: 第十六条の二 → 所得税法施行規則 第十六条の二 (Article 16-2), art-16-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2 · https://japanlaw.org/l/340M50000040011/art-16-2 - suppl-4159-27/art-2/par-1: 同条第二号 → 所得税法施行規則 第十六条の二第一項第二号 (Article 16-2, paragraph (1), item (ii)), art-16-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-2 - suppl-4159-27/art-2/par-1: 令第五十条の二 → e-Gov law 340CO0000000096, 第五十条の二 (Article 50-2), art-50-2 — not held in this collection --- ## 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-20261027T143811-092, 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-20261027T143811-092, 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