Supplementary Provisions
附 則
This Cabinet Order comes into effect on the date of promulgation.
この政令は、公布の日から施行する。
The provisions of Article 11 of the Supplementary Provisions of the Order for Enforcement of the Income Tax Act as amended apply to the expenses listed in Article 8, paragraph (8), item (viii) of the former Income Tax Act (Act No. 27 of 1947) that are paid, or deducted from salary, on or after January 1, 1966.
改正後の所得税法施行令附則第十一条の規定は、昭和四十一年一月一日以後に支払われ又は給与から控除される旧所得税法(昭和二十二年法律第二十七号)第八条第八項第八号に掲げる費用について適用する。