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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 10, paragraph (1) (Scope of Persons with a Disability) of the Order for Enforcement of the Income Tax Act as amended apply to income tax for 1966 and subsequent years, and for income tax for 1965 and earlier years, the provisions then in force continue to govern.

改正後の所得税法施行令第十条第一項(障害者の範囲)の規定は、昭和四十一年分以後の所得税について適用し、昭和四十年分以前の所得税については、なお従前の例による。

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