Supplementary Provisions, Article 3Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act
第三条(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 old-age pension benefits set out in Article 319-6, item (i) of the Order for Enforcement of the Income Tax Act before the amendment under the provisions of Article 15 that are payable before the date of enforcement of this Cabinet Order.
この政令の施行の日前に支払を受けるべき第十五条の規定による改正前の所得税法施行令第三百十九条の六第一号に掲げる老齢年金給付については、なお従前の例による。