# 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-4309-12/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)（障害者等の範囲に関する経過措置） — address `suppl-4309-12/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-4309-12/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4309-12/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（障害者等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Persons with Disabilities, etc. caption: machine translation, not official suppl-4309-12/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/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。）第四条第十七号（障害者等の範囲）に規定する個人の前条第五号に定める日前に所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）第一条（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。）第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する預入等をした同項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券については、なお従前の例による。 suppl-4309-12/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-2/par-1 With respect to the Deposits and Savings, jointly managed trusts, specified Bond-Based Investment Trusts Under Public Offering or Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to amendment 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. 7 of 2018; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") for which the individual prescribed in Article 4, item (xvii) (Scope of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") made a deposit, etc. prescribed in that paragraph before the date specified in item (v) of the preceding Article, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4309-12/art-2/par-1: 前条第五号 → 所得税法施行規則 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4309-12/art-1/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-5 - suppl-4309-12/art-2/par-1: 所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）第一条 → e-Gov law 430AC0000000007, 第一条 (Article 1), art-1 — not held in this collection ## Cited by 1 provision cites 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五号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-5 --- ## 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-20261027T143811-117, 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-20261027T143811-117, 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