Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect as of January 1, 1988.
この政令は、昭和六十三年一月一日から施行する。
Supplementary Provisions, Article 2Principles of Transitional Measures
第二条（経過措置の原則）
The provisions of the Order for Enforcement of the Income Tax Act after amendment (referred to as the "New Order" in the following Article) apply, except as provided in that Article, to income tax for 1988 and subsequent years, and the provisions then in force continue to govern income tax for 1987 and earlier years.
Supplementary Provisions, Article 3Transitional Measures Concerning Payment Reports Relating to Benefits, etc. Similar to Life Insurance Proceeds
第三条（生命保険金に類する給付等に係る支払調書に関する経過措置）
The provisions of Article 341, paragraph (1), items (v) through (vii) (Benefits, etc. Similar to Life Insurance Proceeds) of the New Order apply to the lump-sum payments, benefits and cancellation refunds listed in those provisions that are to be paid on or after the date of enforcement of this Cabinet Order, and the provisions then in force continue to govern the benefits listed in Article 341, paragraph (1), item (iv) (Benefits, etc. Similar to Life Insurance Proceeds) of the Order for Enforcement of the Income Tax Act prior to amendment that are to be paid before that date.
新令第三百四十一条第一項第五号から第七号まで（生命保険金に類する給付等）の規定は、この政令の施行の日以後に支払うべきこれらの規定に掲げる一時金、給付及び解約手当金について適用し、同日前に支払うべき改正前の所得税法施行令第三百四十一条第一項第四号（生命保険金に類する給付等）に掲げる給付については、なお従前の例による。
New Ordermachine translation
「新令」
In Articles 2 and 3 of the supplementary provisions (附則) of Cabinet Order No. 356 of 1987, the Order for Enforcement of the Income Tax Act as amended by that Cabinet Order.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 3