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Supplementary Provisions

附 則

Supplementary Provisions, Article 1Effective Date

第一条(施行期日)

This Cabinet Order comes into effect on the date of enforcement of the provisions prescribed in the proviso to (October 1, 2005).

この政令は、ただし書に規定する規定の施行の日(平成十七年十月一日)から施行する。

Supplementary Provisions, Article 2Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act

第二条(所得税法施行令の一部改正に伴う経過措置)

The provisions then in force continue to govern benefits listed in prior to amendment by the provisions of for which the event giving rise to payment arose before the date of enforcement of this Cabinet Order.

の規定による改正前のに掲げる給付金であってその支給事由がこの政令の施行の日前に生じたものについては、なお従前の例による。

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