Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
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、当該各号に定める日から施行する。
Omitted
略
the provisions of Article 2 (excluding the amending provisions set forth in the following item), Article 4, and Article 5, and the provisions of Articles 7 through 10 of the Supplementary Provisions: April 1, 2003;
第二条（次号に掲げる改正規定を除く。）、第四条及び第五条並びに附則第七条から第十条までの規定 平成十五年四月一日
Supplementary Provisions, Article 10Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
第十条（所得税法の一部改正に伴う経過措置）
Special installments borne as a member pursuant to the provisions of Article 28, paragraph (1) of the Private School Personnel Mutual Aid Association Act as applied mutatis mutandis pursuant to Article 34-2, paragraph (5) of that Act prior to amendment by the provisions of Article 2 are deemed to be social insurance premiums under Article 74, paragraph (2), item (xi) 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私立学校教職員共済法第三十四条の二第五項において準用する同法第二十八条第一項の規定により加入者として負担した特別掛金は、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十一号の社会保険料とみなして、同法の規定を適用する。
Supplementary Provisions, Article 11Delegation of Other Transitional Measures to Cabinet Order
第十一条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。