Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 1Effective Date

第一条(施行期日)

This Cabinet Order comes into effect as of April 1, 1965; provided, however, that the provisions of Article 285 (Matters Deemed to Be Work, etc. in Japan) of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") (limited to the part pertaining to work or other provision of personal services listed in paragraph (1), item (ii) of that Article) come into effect as of June 1 of that year.

この政令は、昭和四十年四月一日から施行する。ただし、改正後の所得税法施行令(以下「新令」という。)第二百八十五条(国内における勤務等とみなされるもの)(同条第一項第二号に掲げる勤務その他の人的役務の提供に係る部分に限る。)の規定は、同年六月一日から施行する。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (源氏道合同会社) · contact@genjido.comContactSourcesTermsPrivacy