第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect as of January 1, 1989; provided, however, that the provisions listed in the following items come into effect as of the date specified respectively in those items.
この政令は、昭和六十四年一月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the following provisions: the date of promulgation
次に掲げる規定 公布の日
the provision in Article 1 amending Article 137, paragraph (1) of the Order for Enforcement of the Income Tax Act and the provision of Article 5 of the Supplementary Provisions;
第一条中所得税法施行令第百三十七条第一項の改正規定及び附則第五条の規定
Omitted
略
the following provisions: April 1, 1989
次に掲げる規定 昭和六十四年四月一日
the provision in Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (limited to the part amending "Article 342" to "Article 346"), the provision deleting Article 26 of that Order, the provision making Article 25-2 of that Order Article 26 of that Order, the provision deleting Articles 27 through 28-2 of that Order, the provision amending Article 29 of that Order, the provision making that Article Article 27 of that Order and adding two Articles after that Article, the provision deleting Article 29-2 of that Order, the provisions amending Article 30, Article 60, Article 64, paragraph (1), item (ii), Article 81, item (ii), Article 138, Article 139, Article 280, paragraph (2), items (ii) through (iv) and Article 291, item (iii) of that Order, the provision deleting item (iv) of that Article, the provision making item (v) of that Article item (iv), item (vi) item (v) and item (vii) item (vi), and adding six paragraphs to that Article, the provision amending Article 335, paragraph (2) of that Order, the provision making Article 342 of that Order Article 346 of that Order, making Article 341 of that Order Article 345 of that Order, and adding four Articles after Article 340 of that Order, and the provisions of Articles 2-2, 4, 6, 8 and 9 of the Supplementary Provisions.
第一条中所得税法施行令の目次の改正規定（「第三百四十二条」を「第三百四十六条」に改める部分に限る。）、同令第二十六条を削る改正規定、同令第二十五条の二を同令第二十六条とする改正規定、同令第二十七条から第二十八条の二までを削る改正規定、同令第二十九条の改正規定、同条を同令第二十七条とし、同条の次に二条を加える改正規定、同令第二十九条の二を削る改正規定、同令第三十条、第六十条、第六十四条第一項第二号、第八十一条第二号、第百三十八条、第百三十九条、第二百八十条第二項第二号から第四号まで及び第二百九十一条第三号の改正規定、同条第四号を削る改正規定、同条中第五号を第四号とし、第六号を第五号とし、第七号を第六号とし、同条に六項を加える改正規定、同令第三百三十五条第二項の改正規定並びに同令第三百四十二条を同令第三百四十六条とし、同令第三百四十一条を同令第三百四十五条とし、同令第三百四十条の次に四条を加える改正規定並びに附則第二条の二、第四条、第六条、第八条及び第九条の規定