Supplementary Provisions

附　則

This Cabinet Order comes into effect on the date of promulgation.

この政令は、公布の日から施行する。

The provisions of Article 11, paragraph (1) (Transitional Provisions Concerning Social Insurance Premium Deduction) of the Supplementary Provisions of the Order for Enforcement of the Income Tax Act as amended apply to the expenses prescribed in that paragraph that are paid, or deducted from salary, on or after April 1, 1966.

改正後の所得税法施行令附則第十一条第一項（社会保険料控除に関する経過規定）の規定は、昭和四十一年四月一日以後に支払われ又は給与から控除される同項に規定する費用について適用する。