# 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-4269-20/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)（給与等の支払者による証明等に関する経過措置） — address `suppl-4269-20/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-4269-20/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-20/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（給与等の支払者による証明等に関する経過措置） — Transitional Measures Concerning Certification, etc. by Payers of a Salary or Other Wage caption: machine translation, not official suppl-4269-20/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-20/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-20/art-2 **第一項** 第一条の規定による改正後の所得税法施行規則（以下「新規則」という。）第三十六条の五第二項（給与等の支払者による証明等）の規定は、個人がこの省令の施行の日（以下「施行日」という。）以後にする所得税法施行令等の一部を改正する政令（平成二十六年政令第百三十七号。以下「改正令」という。）第一条（所得税法施行令の一部改正）の規定による改正後の所得税法施行令第百六十七条の三第一項第一号（給与所得者の特定支出の範囲）に規定する料金の支出について適用し、個人が施行日前にした改正令第一条の規定による改正前の所得税法施行令第百六十七条の三第一項第一号（給与所得者の特定支出の範囲）に規定する料金の支出については、なお従前の例による。 suppl-4269-20/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-20/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-20/art-2/par-1 The provisions of Article 36-5, paragraph (2) (Certification, etc. by Payers of a salary or other wage) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply to expenditures on charges prescribed in Article 167-3, paragraph (1), item (i) (Scope of Specific Expenses of Salary Income Earners) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 137 of 2014; hereinafter referred to as the "Amending Order") that an individual makes 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 expenditures on charges prescribed in Article 167-3, paragraph (1), item (i) (Scope of Specific Expenses of Salary Income Earners) of the Order for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Amending Order that an individual made before the Effective Date. machine translation, not official --- ## Cites - suppl-4269-20/art-2/par-1: 第三十六条の五第二項 → 所得税法施行規則 第三十六条の五第三項 (Article 36-5, paragraph (3)), art-36-5/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-5/par-3 · https://japanlaw.org/l/340M50000040011/art-36-5/par-3 - suppl-4269-20/art-2/par-1: 以後にする所得税法施行令等の一部を改正する政令（平成二十六年政令第百三十七号。以下「改正令」という。）第一条 → e-Gov law 426CO0000000137, 第一条 (Article 1), art-1 — 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-20261027T143811-104, 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-20261027T143811-104, 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