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Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent
第二条（国庫補助金等の範囲に関する経過措置）
The provisions of Article 89, item (iv) (Scope of Government Subsidies or Their Equivalent) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to subsidies listed in that item that an individual receives on or after July 1, 2012.
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New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 100 of 2012.
Short name set inSupplementary Provisions, Article 2, paragraph (1)