第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Ministerial Order comes into effect as of January 6, 2003; provided, however, that the provisions amending Article 18-2, paragraph (3) of the Regulation for Enforcement of the Income Tax Act, the provisions amending Article 40-6, paragraph (2), item (i) of that Regulation and the provisions amending Article 81-3, item (i) of that Regulation in Article 1, the provisions amending Article 6, paragraph (1), item (iv), (a) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, the provisions amending Article 18-4, paragraph (5) of that Regulation, the provisions amending Article 18-21, paragraph (13) of that Regulation, the provisions amending Article 20-20, paragraph (1), item (iv), (a) of that Regulation and the provisions amending Article 24-12 of that Regulation in Article 2, and the provisions of Article 3 come into effect as of January 1, 2003.
この省令は、平成十五年一月六日から施行する。ただし、第一条中所得税法施行規則第十八条の二第三項の改正規定、同規則第四十条の六第二項第一号の改正規定及び同規則第八十一条の三第一号の改正規定、第二条中租税特別措置法施行規則第六条第一項第四号イの改正規定、同規則第十八条の四第五項の改正規定、同規則第十八条の二十一第十三項の改正規定、同規則第二十条の二十第一項第四号イの改正規定及び同規則第二十四条の十二の改正規定並びに第三条の規定は、平成十五年一月一日から施行する。