第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Ministerial Order comes into effect as of January 1, 1998; provided, however, that the provisions listed in the following items come into effect as of the dates specified respectively in those items.
この省令は、平成十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 3-4, paragraph (1), item (ii), the provisions amending Article 3-6, paragraph (3) and the provisions amending Article 81-4, item (v) of the Regulation for Enforcement of the Income Tax Act in Article 1: the date of promulgation
第一条中所得税法施行規則第三条の四第一項第二号の改正規定、第三条の六第三項の改正規定及び第八十一条の四第五号の改正規定 公布の日
The provisions amending Appended Table I (1) through Appended Table II (6) of the Regulation for Enforcement of the Income Tax Act in Article 1, the provisions of Article 2, and the provisions of Article 4 of the Supplementary Provisions: February 2, 1998
第一条中所得税法施行規則別表第一（一）から別表第二（六）までの改正規定及び第二条の規定並びに附則第四条の規定 平成十年二月二日