# 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-4179-31/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)（個人年金保険契約等の対象となる共済に係る契約の要件の細目に関する経過措置） — address `suppl-4179-31/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-4179-31/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4179-31/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（個人年金保険契約等の対象となる共済に係る契約の要件の細目に関する経過措置） — Transitional Measures Concerning Details of Requirements for Contracts Relating to Mutual Aid Covered by Individual Annuity Insurance Policies, etc. caption: machine translation, not official suppl-4179-31/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/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。）第四十条の六（個人年金保険契約等の対象となる共済に係る契約の要件の細目）の規定は、個人がこの省令の施行の日（以下「施行日」という。）以後に支払うべき所得税法等の一部を改正する法律（平成十七年法律第二十一号）第一条（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。）第七十六条第二項（生命保険料控除）に規定する掛金に係る同条第四項に規定する個人年金保険契約等について適用し、個人が施行日前に支払うべき当該掛金に係る当該個人年金保険契約等については、なお従前の例による。 suppl-4179-31/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-2/par-1 The provisions of Article 40-6 (Details of Requirements for Contracts Pertaining to Mutual Aid That Are Subject to Individual Annuity Insurance Policies, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to the individual annuity insurance policy, etc. prescribed in Article 76, paragraph (4) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) (hereinafter referred to as the "New Act") that pertains to the contribution prescribed in paragraph (2) of that Article (Life Insurance Premium Deduction) that an individual is to pay 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 the individual annuity insurance policy, etc. pertaining to that contribution that an individual is to pay before the Effective Date. machine translation, not official --- ## Cites - suppl-4179-31/art-2/par-1: 第四十条の六 → 所得税法施行規則 第四十条の六 (Article 40-6), art-40-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-6 · https://japanlaw.org/l/340M50000040011/art-40-6 - suppl-4179-31/art-2/par-1: 第七十六条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-2 - suppl-4179-31/art-2/par-1: 同条第四項 → 所得税法 第七十六条第四項 (Article 76, paragraph (4)), art-76/par-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-4 · https://japanlaw.org/l/340AC0000000033/art-76/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-20261027T143811-094, 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-20261027T143811-094, 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