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 66, paragraph (1), item (v), (f) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 1 of this Cabinet Order apply to cases where approval under that paragraph (including approval of a change under Article 67, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the Order for Enforcement of the Income Tax Act) is received on or after the date of enforcement of this Cabinet Order.
第一条の規定による改正後の所得税法施行令第六十六条第一項第五号ヘ（特定退職金共済団体の要件）の規定は、この政令の施行の日以後に同項の承認（所得税法施行令第六十七条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用する。