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。