Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date, etc.
第一条（施行期日等）
This Act comes into effect on April 1, 2000; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成十二年四月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
Omitted
略
the provisions of Article 2 (excluding the provisions set forth in the following item), Article 4 (limited to the provisions amending Article 9, paragraph (1), Article 15, and Appended Table 2 of the Supplementary Provisions of the Act Partially Amending the National Public Servants, etc. Mutual Aid Association Act, etc.), and Article 6 (excluding the provisions set forth in the preceding item), and the provisions of Articles 10 through 12, 14, 15, 19, 20, and 22 of the Supplementary Provisions: April 1, 2003;
Supplementary Provisions, Article 20Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
第二十条（所得税法の一部改正に伴う経過措置）
Special installments under Article 101-2, paragraph (1) of the Act prior to amendment by the provisions of Article 2 are deemed to be social insurance premiums under Article 74, paragraph (2), item (ix) of the Income Tax Act as amended by the provisions of the preceding Article, and the provisions of that Act apply.
第二条の規定による改正前の法第百一条の二第一項の規定による特別掛金は、前条の規定による改正後の所得税法第七十四条第二項第九号の社会保険料とみなして、同法の規定を適用する。