附 則
Supplementary Provisions
This Ministerial Order comes into effect as of January 1, 2002; provided, however, that the provisions amending Article 36-6, paragraph (2) of the Regulation for Enforcement of the Income Tax Act in Article 1 and the provisions amending Article 24-5 of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation and the provisions amending Article 31-11 of that Regulation in Article 4 come into effect as of the date of enforcement of the Act Partially Amending the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 61 of 2001).
この省令は、平成十四年一月一日から施行する。ただし、第一条中所得税法施行規則第三十六条の六第二項の改正規定並びに第四条中租税特別措置法施行規則第二十四条の五の改正規定及び同規則第三十一条の十一の改正規定は、旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律の一部を改正する法律（平成十三年法律第六十一号）の施行の日から施行する。