附 則
Supplementary Provisions
This Ministerial Order comes into effect as of October 1, 2019.
この省令は、令和元年十月一日から施行する。
The provisions of Article 36-5, paragraph (2) of the Regulation for Enforcement of the Income Tax Act after amendment apply to the expenditure by an individual, on or after the date of enforcement of this Ministerial Order, of the charges prescribed in Article 167-3, paragraph (1), item (i), paragraph (2), item (i) or paragraph (4) of the Order for Enforcement of the Income Tax Act, and the provisions then in force continue to govern the expenditure by an individual, before that day, of the charges prescribed in those provisions.
改正後の所得税法施行規則第三十六条の五第二項の規定は、個人がこの省令の施行の日以後にする所得税法施行令第百六十七条の三第一項第一号、第二項第一号又は第四項に規定する料金の支出について適用し、個人が同日前にしたこれらの規定に規定する料金の支出については、なお従前の例による。