附 則
Supplementary Provisions
This Cabinet Order comes into effect as of December 1, 1980; provided, however, that the provisions amending Article 20-2 of the Order for Enforcement of the Income Tax Act in Article 1 come into effect as of November 15 of the same year.
この政令は、昭和五十五年十二月一日から施行する。ただし、第一条中所得税法施行令第二十条の二の改正規定は、同年十一月十五日から施行する。
The provisions of Article 20-2 (Commutation Allowances Treated as Nontaxable) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Order") apply to the commutation allowances prescribed in that Article that are to be received on or after April 1, 1980 (excluding those additionally paid as the difference of such commutation allowances received before that date), and the provisions then in force continue to govern the 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 referred to in the preceding paragraph that are to be received on or after April 1, 1980 and were received before November 15 of the same year, the provisions then in force continue to govern, notwithstanding Article 20-2 of the New Order and that paragraph.
The provisions of Article 66, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply to the case of receiving, on or after December 1, 1980, the approval under that paragraph (including the approval of a change under Article 67, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order).
新令第六十六条第一項（特定退職金共済団体の要件）の規定は、昭和五十五年十二月一日以後に同項の承認（新令第六十七条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用する。
Among the provisions of Articles 69 through 71 and Article 76 (Treatment of Income Tax on Annuities, etc. Under a Retirement Allowance Mutual Aid System) of the New Order, the part relating to benefits provided by a specified retirement allowance mutual aid organization prescribed in Article 66, paragraph (1) of the New Order or to premiums paid out under a retirement allowance mutual aid system operated by that organization applies to such benefits or premiums that are payable on or after December 1, 1980 (excluding such benefits for which, among the premiums to be paid out before that date that correspond to the benefits, premiums paid out in excess of the limit provided in Article 66, paragraph (1), item (vi) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 are included), and the provisions then in force continue to govern such benefits payable before that date, such benefits payable on or after that date for which, among the premiums to be paid out before that date that correspond to them, premiums paid out in excess of the limit provided in that item are included, and premiums to be paid out before that date.
新令第六十九条から第七十一条まで及び第七十六条（退職金共済制度に基づく年金等に係る所得税の取扱い）の規定中新令第六十六条第一項に規定する特定退職金共済団体が行う給付又は当該団体が行う退職金共済に関する制度に基づいて支出する掛金に係る部分は、昭和五十五年十二月一日以後に支払うべき当該給付（当該給付に対応する掛金で同日前に支出されるべきもののうちに第一条の規定による改正前の所得税法施行令第六十六条第一項第六号に定める限度を超えて支出された掛金が含まれているものを除く。）又は掛金について適用し、同日前に支払うべき当該給付及び同日以後に支払うべき当該給付でこれに対応する同日前に支出されるべき掛金のうちに同号に定める限度を超えて支出された掛金が含まれているもの又は同日前に支出すべき掛金については、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、昭和五十五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
昭和五十五年政令第二百九十三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。