Supplementary Provisions
附 則
This Cabinet Order comes into effect on December 1, 1984.
この政令は、昭和五十九年十二月一日から施行する。
Article 20-2 (Nontaxable Commutation Allowances) after the amendment applies to the commutation allowances prescribed in that Article receivable on or after April 1, 1984 (excluding those additionally paid as the difference of those commutation allowances received before that date), and for the commutation allowances prescribed in that Article receivable before that date (including those receivable on or after that date that are additionally paid as the difference of those commutation allowances received before that date), the provisions then in force continue to govern.
改正後の第二十条の二（非課税とされる通勤手当）の規定は、昭和五十九年四月一日以後に受けるべき同条に規定する通勤手当（同日前に受ける当該通勤手当の差額として追給されるものを除く。）について適用し、同日前に受けるべき同条に規定する通勤手当（同日以後に受けるべき当該通勤手当で同日前に受けるものの差額として追給されるものを含む。）については、なお従前の例による。
With regard to the application of the provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes on Salary Income and Amount of Tax Collected) of the Income Tax Act to the commutation allowances referred to in the preceding paragraph that are receivable on or after April 1, 1984 and were received before the date of enforcement of this Cabinet Order, notwithstanding Article 20-2 after the amendment and the preceding paragraph, the provisions then in force continue to govern.