附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect on April 1, 2022; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items.
この政令は、令和四年四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 of Articles 9 and 10, the provisions of Article 32 (excluding the provisions amending Article 3, paragraph (2), Article 32, paragraph (1), Article 33, paragraph (1) and Article 64, paragraph (6) of the 2014 Transitional Measures Cabinet Order), the provisions of Articles 43 and 44, the provisions of Article 45 (excluding the provisions amending Article 70, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act (limited to the part replacing "14 years" with "19 years")), the provisions of Articles 46 and 47, and the provisions of Article 25 of the Supplementary Provisions: May 1, 2022.
第九条及び第十条の規定、第三十二条の規定（平成二十六年経過措置政令第三条第二項、第三十二条第一項、第三十三条第一項及び第六十四条第六項の改正規定を除く。）、第四十三条及び第四十四条の規定、第四十五条の規定（所得税法施行令第七十条第一項第二号の改正規定（「十四年」を「十九年」に改める部分に限る。）を除く。）並びに第四十六条及び第四十七条の規定並びに附則第二十五条の規定 令和四年五月一日
第二十三条（所得税法施行令の一部改正に伴う経過措置）
Supplementary Provisions, Article 23Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act
The provisions of Article 70, paragraph (1) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 45 apply to a lump-sum payment listed in Article 72, paragraph (3), item (vii) of that Order that is payable on or after the Effective Date, and the provisions then in force continue to govern a lump-sum payment listed in Article 72, paragraph (3), item (vi) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 45 that was payable before the Effective Date.
第四十五条の規定による改正後の所得税法施行令第七十条第一項の規定は、施行日以後に支払を受けるべき同令第七十二条第三項第七号に掲げる一時金について適用し、施行日前に支払を受けるべき第四十五条の規定による改正前の所得税法施行令第七十二条第三項第六号に掲げる一時金については、なお従前の例による。