Supplementary Provisions
附 則
This Cabinet Order comes into effect as of November 17, 1989.
この政令は、平成元年十一月十七日から施行する。
The provisions of Article 20-2 (Commutation Allowance Treated as Nontaxable) after amendment apply to the commutation allowance prescribed in that Article that is to be received on or after April 1, 1989 (excluding any such commutation allowance that is paid additionally as the difference in the commutation allowance received before that day), and the provisions then in force continue to govern the commutation allowance prescribed in that Article that is to be received before that day (including any such commutation allowance that is to be received on or after that day and is paid additionally as the difference in the commutation allowance received before that day).
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、平成元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 Tax Amount Collected) of the Income Tax Act to a commutation allowance referred to in the preceding paragraph that is to be received on or after April 1, 1989 and that was received before the day of enforcement of this Cabinet Order, the provisions then in force continue to govern, notwithstanding Article 20-2 after amendment and the preceding paragraph.