附 則
Supplementary Provisions
This Cabinet Order comes into effect on the date of promulgation.
この政令は、公布の日から施行する。
The provisions of Article 20-2 (Commutation Allowances Treated as Nontaxable) as amended apply to the commutation allowances prescribed in that Article that are to be received on or after January 1, 1967 (excluding those additionally paid as the difference in the commutation allowances received before that date), and for the commutation allowances prescribed in that Article that are to be received before that date and those commutation allowances that are to be received on or after that date and are additionally paid as the difference in the commutation allowances received before that date, the provisions then in force continue to govern.
改正後の第二十条の二（非課税とされる通勤手当）の規定は、昭和四十二年一月一日以後に受けるべき同条に規定する通勤手当（同日前に受ける当該通勤手当の差額として追給されるものを除く。）について適用し、同日前に受けるべき同条に規定する通勤手当及び同日以後に受けるべき当該通勤手当で同日前に受けるものの差額として追給されるものについては、なお従前の例による。