附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect on January 1, 2013; provided, however, that the provisions listed in the following items come into effect on the date specified in each of those items:
この政令は、平成二十五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 provisions amending Article 10, paragraph (1), the provisions amending the proviso to Article 37, paragraph (2), the provisions amending Article 64, paragraph (1), item (iv), and the provisions adding one item to Article 207, and the provisions of Article 3 of the Supplementary Provisions: April 1, 2012;
第十条第一項の改正規定、第三十七条第二項ただし書の改正規定、第六十四条第一項第四号の改正規定及び第二百七条に一号を加える改正規定並びに附則第三条の規定 平成二十四年四月一日
The provisions amending Article 89, item (iv) and the provisions of the following Article: July 1, 2012.
第八十九条第四号の改正規定及び次条の規定 平成二十四年七月一日
第二条（国庫補助金等の範囲に関する経過措置）
Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent
The provisions of Article 89, item (iv) (Scope of Government Subsidies or Their Equivalent) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to subsidies listed in that item that an individual receives on or after July 1, 2012.
第三条（医療費の範囲に関する経過措置）
Supplementary Provisions, Article 3Transitional Measures regarding Scope of Medical Expenses
The provisions of Article 207 (limited to the part pertaining to item (vii)) (Scope of Medical Expenses) of the New Order apply to medical expenses prescribed in Article 73, paragraph (1) (Medical Expense Deduction) of the Income Tax Act that a Resident pays on or after April 1, 2012.
新令第二百七条（第七号に係る部分に限る。）（医療費の範囲）の規定は、居住者が平成二十四年四月一日以後に支払う所得税法第七十三条第一項（医療費控除）に規定する医療費について適用する。
With regard to the application of Article 207 of the New Order during the period from April 1, 2012 to March 31, 2016, in item (vii) of that Article, the phrase "sputum suction, etc. prescribed in Article 2, paragraph (2) (Definitions) of the Certified Social Worker and Certified Care Worker Act (Act No. 30 of 1987) performed by a certified care worker, or a specified act prescribed in Article 10, paragraph (1) (Special Provisions for Certified Specified Act Business Workers) of the Supplementary Provisions of that Act" is deemed to be replaced with "a specified act prescribed in Article 10, paragraph (1) (Special Provisions for Certified Specified Act Business Workers) of the Supplementary Provisions of the Certified Social Worker and Certified Care Worker Act (Act No. 30 of 1987) as read by replacing terms pursuant to Article 12, paragraph (1) (Transitional Measures Accompanying the Partial Amendment of the Certified Social Worker and Certified Care Worker Act) of the Supplementary Provisions of the Act Partially Amending the Long-Term Care Insurance Act, etc. to Strengthen the Foundation of Long-Term Care Services (Act No. 72 of 2011)".
略称規定附則第二条第一項
改正後の所得税法施行令（以下「新令」という。）第八十九条第四号（国庫補助金等の範囲）の規定は、個人が平成二十四年七月一日以後に交付を受ける同号に掲げる補助金について適用する。
わかりやすく言うと
平成二十四年政令第百号によって改正された後の所得税法施行令のことです。