附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect on July 1, 1999.
この政令は、平成十一年七月一日から施行する。
第六条（所得税法施行令の一部改正に伴う経過措置）
Supplementary Provisions, Article 6Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act
The provisions of Article 72, paragraph (2) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 29 apply to lump-sum payments listed in item (iii) of that paragraph that are paid on or after the Effective Date, and the provisions then in force continue to govern lump-sum payments listed in Article 72, paragraph (2), item (iii) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 29 that were paid before the Effective Date.
第二十九条の規定による改正後の所得税法施行令第七十二条第二項の規定は、施行日以後に支給する同項第三号に掲げる一時金について適用し、施行日前に支給した第二十九条の規定による改正前の所得税法施行令第七十二条第二項第三号に掲げる一時金については、なお従前の例による。