附 則
Supplementary Provisions
This Ministerial Order comes into effect as of April 1, 1978.
この省令は、昭和五十三年四月一日から施行する。
With respect to the application of the provisions of Article 40 (Details of Application of the Special Provisions on the Timing of Attribution of Revenue and Expenses) of the Regulation for Enforcement of the Income Tax Act as amended to an individual who sets aside a reserve for pollution prevention pursuant to Article 6, paragraph (2) (Transitional Measures on Reserves of Individuals) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978), the phrase "under the provisions of" in item (ii) of that Article is deemed to be replaced with "under the provisions of, and under Article 6, paragraph (2) (Transitional Measures on Reserves of Individuals) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978), under the provisions of".
租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号）附則第六条第二項（個人の準備金に関する経過措置）の規定により公害防止準備金を積み立てる個人に係る改正後の所得税法施行規則第四十条（収入及び費用の帰属時期の特例の適用の細目）の規定の適用については、同条第二号中「の規定による」とあるのは、「並びに租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号）附則第六条第二項（個人の準備金に関する経過措置）の規定による」とする。