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、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 3 (excluding the provisions amending Article 38-2, paragraph (1), Article 38-3, Article 45-3, paragraph (1), and Article 45-4 of the Act), the provisions in Article 6 amending Article 7, paragraph (1) of the Supplementary Provisions, Article 14 of the Supplementary Provisions, and Appended Table II of the Supplementary Provisions of the Act Partially Amending the Agriculture, Forestry and Fisheries Organization Employees Mutual Aid Association Act (hereinafter referred to as the "1985 Amendment Act"), and the provisions of Articles 7 through 12, Article 15, and Article 16 of the Supplementary Provisions: April 1, 2003.
Supplementary Provisions, Article 16Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
第十六条（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 55 of the Act as applied mutatis mutandis pursuant to Article 61-2, paragraph (5) of the Act prior to the amendment by the provisions of Article 3 are deemed to be social insurance premiums referred to in Article 74, paragraph (2), item (xii) of the Income Tax Act as amended by the provisions of the preceding Article, and the provisions of that Act apply.
第三条の規定による改正前の法第六十一条の二第五項において準用する法第五十五条の規定により組合員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十二号の社会保険料とみなして、同法の規定を適用する。