第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect as of April 1, 1983; provided, however, that the provisions amending Article 76, paragraph (2), item (i) of the Order for Enforcement of the Income Tax Act in Article 1, the provisions making item (ii) of Article 76, paragraph (2) of that Order item (iii) of that paragraph and adding one item before that item, the provisions amending Article 183, paragraph (2), item (ii) and paragraph (4), item (ii), and Article 341, paragraph (1), item (iv) of that Order, and the provisions of Article 3 of the Supplementary Provisions come into effect as of January 1, 1984.
この政令は、昭和五十八年四月一日から施行する。ただし、第一条中所得税法施行令第七十六条第二項第一号の改正規定、同令第七十六条第二項第二号を同項第三号とし、同号の前に一号を加える改正規定、同令第百八十三条第二項第二号及び第四項第二号並びに第三百四十一条第一項第四号の改正規定並びに附則第三条の規定は、昭和五十九年一月一日から施行する。