Supplementary Provisions, Article 4Transitional Measures Concerning Commutation Allowances Treated as Nontaxable
第四条（非課税とされる通勤手当に関する経過措置）
The provisions of Article 20-2 of the New Order apply to commutation allowances and similar allowances to be received on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), excluding those paid in addition as the difference of commutation allowances and similar allowances that were to be received before the Effective Date (hereinafter referred to as "specified back-paid difference allowances" in this Article); and the provisions then in force continue to govern commutation allowances prescribed in Article 20-2 of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that are to be received before the Effective Date (including specified back-paid difference allowances to be received on or after the Effective Date).
新令第二十条の二の規定は、この政令の施行の日（以下「施行日」という。）以後に受けるべき通勤手当及びこれに類する手当（施行日前に受けるべき通勤手当及びこれに類する手当の差額として追給されるもの（以下この条において「特定差額追給手当」という。）を除く。）について適用し、施行日前に受けるべき改正前の所得税法施行令（以下「旧令」という。）第二十条の二に規定する通勤手当（施行日以後に受けるべき特定差額追給手当を含む。）については、なお従前の例による。
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 93 of 2026, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 93 of 2026 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
specified back-paid difference allowancemachine translation
「特定差額追給手当」
A commuting allowance or similar allowance paid on or after the day Cabinet Order No. 93 of 2026 comes into effect as a top-up of the difference in allowances that were due before that day, which stays under the earlier rules.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article