附 則
Supplementary Provisions
This Cabinet Order comes into effect as of December 1, 1979.
この政令は、昭和五十四年十二月一日から施行する。
The provisions of Article 20-2 (Commutation Allowances Treated as Nontaxable) of the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Order") apply to commutation allowances prescribed in that Article that are to be received on or after April 1, 1979 (excluding those additionally paid as the difference of such commutation allowances received before that date), and the provisions then in force continue to govern commutation allowances prescribed in that Article that are to be received before that date (including amounts additionally paid as the difference of such commutation allowances that are to be received on or after that date but are received before that date).
With regard to the application of the provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes and the Amount Withheld) of the Income Tax Act to the commutation allowances under the preceding paragraph that are to be received on or after April 1, 1979 and were received before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), notwithstanding the provisions of Article 20-2 of the New Order and of the preceding paragraph, the provisions then in force continue to govern.
The provisions of Article 89, item (ii) (Scope of Government Subsidies or Their Equivalent) of the New Order apply to the subsidies under that item that an individual receives on or after the Effective Date, and the provisions then in force continue to govern the subsidies under Article 89, item (ii) of the Order for Enforcement of the Income Tax Act before amendment by the provisions of Article 1 that an individual received before the Effective Date.
新令第八十九条第二号（国庫補助金等の範囲）の規定は、個人が施行日以後に交付を受ける同号の補助金について適用し、個人が施行日前に交付を受けた第一条の規定による改正前の所得税法施行令第八十九条第二号の補助金については、なお従前の例による。
略称規定附則第二項
第一条の規定による改正後の所得税法施行令（以下「新令」という。）第二十条の二（非課税とされる通勤手当）の規定は、昭和五十四年四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…
わかりやすく言うと
昭和五十四年政令第二百八十四号の第一条によって改正された後の所得税法施行令のことです。
略称規定附則第三項
昭和五十四年四月一日以後に受けるべき前項の通勤手当でこの政令の施行の日（以下「施行日」という。）前に受けたものに係る所得税法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定の適用については…
わかりやすく言うと
この附則が属する改正政令（昭和五十四年政令第二百八十四号）が施行される日のことです。