2 articles
Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on June 1, 1967.
この法律は、昭和四十二年六月一日から施行する。
Supplementary Provisions, Article 7Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
第七条（所得税法の一部改正に伴う経過措置）
The provisions of Article 119 of the Income Tax Act as amended apply to tax on delinquency on income tax for which the last day of a period set forth in any of the items of that Article falls on or after the effective date, and the provisions then in force continue to govern tax on delinquency on income tax for which that last day has fallen before the effective date.