# 所得税法 / Income Tax Act — 第二条 (Supplementary Provisions, Article 2)

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- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — 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)（非課税所得に関する経過措置） — address `suppl-5031-11/art-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-5031-11/art-2
- e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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.

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### 第二条（非課税所得に関する経過措置） — Transitional Measures Concerning Nontaxable Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-2 · https://japanlaw.org/ja/income-tax-act/suppl-5031-11/art-2</sup>

**第一項**  第一条の規定による改正後の所得税法（以下「新所得税法」という。）第九条第一項第十六号の規定は、令和三年分以後の所得税について適用する。
<sup>suppl-5031-11/art-2/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5031-11/art-2/par-1</sup>
The provisions of Article 9, paragraph (1), item (xvi) of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the New Income Tax Act") apply to income tax for tax year 2021 and subsequent tax years.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5031-11/art-2/par-1: 第九条第一項第十六号 → 所得税法 第九条第一項第十六号 (Article 9, paragraph (1), item (xvi)), art-9/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-16

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-130, translated 2026-09-18
- This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05