# 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-4249-24/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)（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — address `suppl-4249-24/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-4249-24/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4249-24/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（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person caption: machine translation, not official suppl-4249-24/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2 **第一項** 改正前の所得税法施行規則（以下「旧規則」という。）第七条第三項（障害者等に該当する旨を証する書類の範囲等）の国内に住所を有する個人が、前条第三号に定める日前に租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号。以下「改正法」という。）第二条（所得税法の一部改正）の規定による改正前の所得税法（以下「旧法」という。）第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は所得税法施行令の一部を改正する政令（平成二十四年政令第百号。以下「改正令」という。）による改正前の所得税法施行令第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による申告書の提出若しくは同令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込書の提出の際に提示したこれらの規定に規定する書類については、なお従前の例による。 suppl-4249-24/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-1 The provisions then in force continue to govern the documents prescribed in those provisions that an individual who has a domicile in Japan, as referred to in Article 7, paragraph (3) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation"), presented, before the date prescribed in item (iii) of the preceding Article, at the time of giving notice pursuant to Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act"), of submitting the statement pursuant to Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 100 of 2012; hereinafter referred to as the "Amending Order"), or of submitting the application for succession to tax-exempt savings pursuant to Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to that amendment. machine translation, not official **第二項** 入管法等改正法附則第十五条第二項（入管法の一部改正に伴う経過措置等）に規定する中長期在留者の同項各号に掲げる者の区分に応じ当該各号に定める日が経過するまでの期間における改正後の所得税法施行規則（以下「新規則」という。）第七条第二項（障害者等に該当する旨を証する書類の範囲等）の規定の適用については、同項第七号中「在留カード又は」とあるのは「在留カード、」と、「特別永住者証明書」とあるのは「特別永住者証明書又は出入国管理及び難民認定法及び日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法の一部を改正する等の法律（平成二十一年法律第七十九号）附則第十五条第一項（入管法の一部改正に伴う経過措置等）に規定する外国人登録証明書」とする。 suppl-4249-24/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-2 With regard to the application of the provisions of Article 7, paragraph (2) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") to a mid- to long-term Resident prescribed in Article 15, paragraph (2) (Transitional Measures Accompanying Partial Amendment of the Immigration Control Act, etc.) of the Supplementary Provisions of the Immigration Control Act Amendment Act during the period until the day prescribed in the relevant item of that paragraph, according to the category of persons listed in the items of that paragraph, has elapsed, in Article 7, paragraph (2), item (vii) of the New Regulation, "residence card or" is deemed to be replaced with "residence card," and "special permanent Resident certificate" is deemed to be replaced with "special permanent Resident certificate or the alien registration certificate prescribed in Article 15, paragraph (1) (Transitional Measures Accompanying Partial Amendment of the Immigration Control Act, etc.) of the Supplementary Provisions of the Act Partially Amending the Immigration Control and Refugee Recognition Act and the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, etc. (Act No. 79 of 2009)". machine translation, not official **第三項** 前項の規定は、入管法等改正法附則第二十八条第二項（特例法の一部改正に伴う経過措置等）に規定する特別永住者の同項各号に掲げる者の区分に応じ当該各号に定める日が経過するまでの期間における新規則第七条第二項の規定の適用について準用する。 suppl-4249-24/art-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-3 The provisions of the preceding paragraph apply mutatis mutandis to the application of Article 7, paragraph (2) of the New Regulation to a special permanent Resident prescribed in Article 28, paragraph (2) (Transitional Measures Accompanying Partial Amendment of the Special Act, etc.) of the Supplementary Provisions of the Immigration Control Act Amendment Act during the period until the day prescribed in the relevant item of that paragraph, according to the category of persons listed in the items of that paragraph, has elapsed. machine translation, not official **第四項** 改正法第二条の規定による改正後の所得税法（以下「新法」という。）第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は改正令による改正後の所得税法施行令（以下「新令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）若しくは第四十七条第二項（非課税貯蓄相続申込書）の規定による提示をする個人で国内に住所を有するものが、前条第三号に定める日の前日において住民票に記載されていない者である場合には、同号に定める日以後六月を経過する日までの間は、その者の外国人登録原票の写し、外国人登録原票の記載事項証明書（地方公共団体の長の外国人登録原票に登録された事項を証する書類をいう。附則第四条第四項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置）において同じ。）又は官公署から発行され、若しくは発給された書類その他これらに類するもの（いずれもその者の氏名、生年月日及び住所の記載があるもので当該告知又は提示をする日前六月以内に作成されたものに限る。）は、新規則第七条第二項第一号に規定する書類とみなす。 suppl-4249-24/art-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-4 In the case where an individual who has a domicile in Japan and who gives notice pursuant to Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the Income Tax Act as amended by the provisions of Article 2 of the Amending Act (hereinafter referred to as the "New Act"), or makes the presentation pursuant to Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) or Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act as amended by the Amending Order (hereinafter referred to as the "New Order"), is a person who is not recorded in a certificate of residence on the day before the date prescribed in item (iii) of the preceding Article, then from the date prescribed in that item until the day on which six months have elapsed, a copy of that person's alien registration record, a certificate of recorded particulars of the alien registration record (meaning a document certifying the particulars registered in the alien registration record by the head of a local government; the same applies in Article 4, paragraph (4) (Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the Supplementary Provisions), or a document issued or granted by a public agency or a similar document (limited, in each case, to one that bears that person's name, date of birth and domicile and was prepared within six months before the day on which that notice or presentation is made) is deemed to be a document prescribed in Article 7, paragraph (2), item (i) of the New Regulation. machine translation, not official --- ## Cites - suppl-4249-24/art-2/par-1: 前条第三号 → 所得税法施行規則 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4249-24/art-1/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-3 - suppl-4249-24/art-2/par-2: 第七条第二項 → 所得税法施行規則 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-2 · https://japanlaw.org/l/340M50000040011/art-7/par-2 - suppl-4249-24/art-2/par-2: 同項第七号 → 所得税法施行規則 第七条第二項第六号 (Article 7, paragraph (2), item (vi)), art-7/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-2/item-6 · https://japanlaw.org/l/340M50000040011/art-7/par-2/item-6 - suppl-4249-24/art-2/par-3: 前項 → 所得税法施行規則 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4249-24/art-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-2 - suppl-4249-24/art-2/par-3: 新規則第七条第二項 → 所得税法施行規則 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-2 · https://japanlaw.org/l/340M50000040011/art-7/par-2 - suppl-4249-24/art-2/par-4: 第十条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/ja/income-tax-act/art-10/par-5 · https://japanlaw.org/l/340AC0000000033/art-10/par-5 - suppl-4249-24/art-2/par-4: 前条第三号 → 所得税法施行規則 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4249-24/art-1/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-3 - suppl-4249-24/art-2/par-4: 附則第四条第四項 → 所得税法施行規則 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4249-24/art-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4 - suppl-4249-24/art-2/par-4: 新規則第七条第二項第一号 → 所得税法施行規則 第七条第二項第一号 (Article 7, paragraph (2), item (i)), art-7/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-7/par-2/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-3 - 所得税法施行規則 附則第二条第三項（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-3 --- ## 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-20261027T143811-102, 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-20261027T143811-102, 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