# 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)（給与所得者の特定支出の控除の特例に関する経過措置） — address `suppl-5051-3/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-5051-3/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（給与所得者の特定支出の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deducting Specific Expenses of Salary Income Earners
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-2 · https://japanlaw.org/ja/income-tax-act/suppl-5051-3/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。）第五十七条の二第二項（第四号及び第五号に係る部分に限る。）の規定は、令和五年分以後の所得税について適用し、令和四年分以前の所得税については、なお従前の例による。
<sup>suppl-5051-3/art-2/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5051-3/art-2/par-1</sup>
The provisions of Article 57-2, paragraph (2) (limited to the part concerning items (iv) and (v)) of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the New Income Tax Act") apply to income tax for 2023 and subsequent years, and the provisions then in force continue to govern income tax for 2022 and prior years.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5051-3/art-2/par-1: 第五十七条の二第二項 → 所得税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-57-2/par-2
- suppl-5051-3/art-2/par-1: 第四号 → 所得税法 第五十七条の二第二項第四号 (Article 57-2, paragraph (2), item (iv)), art-57-2/par-2/item-4 — https://japanlaw.org/ja/income-tax-act/art-57-2/par-2/item-4
- suppl-5051-3/art-2/par-1: 第五号 → 所得税法 第五十七条の二第二項第五号 (Article 57-2, paragraph (2), item (v)), art-57-2/par-2/item-5 — https://japanlaw.org/ja/income-tax-act/art-57-2/par-2/item-5

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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-20260918T180319-133, 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