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Supplementary Provisions, Article 6Delegation to Cabinet Order

第六条(政令への委任)

Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, matters necessary for the enforcement of the provisions of Part II, Chapter I, Section 1 and Article 142 (Tax Base and Calculation Thereof, etc.) of the New Act are specified by Cabinet Order.

附則第二条から前条までに定めるもののほか、新法第二編第一章第一節及び(課税標準及びその計算等)の規定の施行に関し必要な事項は、政令で定める。

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