Supplementary Provisions, Article 2Transitional Measures Concerning the Requirements for Specified Retirement Allowance Mutual Aid Organizations
第二条（特定退職金共済団体の要件に関する経過措置）
Article 73 (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") applies to the case where approval under paragraph (1) of that Article (including approval of a change under Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order) is received on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date").
改正後の所得税法施行令（以下「新令」という。）第七十三条（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（以下「施行日」という。）以後に同条第一項の承認（新令第七十四条第五項（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。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 103 of 1997.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 103 of 1997, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)