附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect on the date of enforcement of the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Act to Facilitate the Employment of Persons with Disabilities (October 1, 2005).
この政令は、障害者の雇用の促進等に関する法律の一部を改正する法律附則第一条ただし書に規定する規定の施行の日（平成十七年十月一日）から施行する。
第二条（所得税法施行令の一部改正に伴う経過措置）
Supplementary Provisions, Article 2Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act
The provisions then in force continue to govern benefits listed in Article 89, item (ii) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 2 for which the event giving rise to payment arose before the date of enforcement of this Cabinet Order.
第二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に掲げる給付金であってその支給事由がこの政令の施行の日前に生じたものについては、なお従前の例による。