附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
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。
第十八条（所得税法施行令の一部改正に伴う経過措置）
Supplementary Provisions, Article 18Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act
The provisions of Article 17, paragraph (3) of the Supplementary Provisions of the Order for Enforcement of the Income Tax Act after amendment by the provisions of the preceding Article apply to annuities prescribed in that paragraph that are to be received on or after the Effective Date, and the provisions then in force continue to govern those annuities that are to be received before that date.
前条の規定による改正後の所得税法施行令附則第十七条第三項の規定は、施行日以後に支払を受けるべき同項に規定する年金について適用し、同日前に支払を受けるべき当該年金については、なお従前の例による。