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 the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 1 (referred to as the "New Order" in the following paragraph) apply, except for those provided for in the following paragraph, to income tax for 1973 and subsequent years, and the provisions then in force continue to govern income tax for 1972 and earlier years.
The provisions of Article 17, paragraph (3) of the Supplementary Provisions (Transitional Measures Concerning Withholding on Annuities Deemed to Be Salary or Other Wage) of the New Order apply to income tax for 1974 and subsequent years, and the provisions then in force continue to govern income tax for 1973 and earlier years.
新令附則第十七条第三項（給与等とみなす年金に係る源泉徴収に関する経過措置）の規定は、昭和四十九年分以後の所得税について適用し、昭和四十八年分以前の所得税については、なお従前の例による。
New Ordermachine translation
「新令」
In paragraphs (2) and (3) of the supplementary provisions (附則) of Cabinet Order No. 330 of 1973, the Order for Enforcement of the Income Tax Act as amended by Article 1 of that Cabinet Order.
Short name set inSupplementary Provisions, paragraph (2)· applies only in this provision and in Supplementary Provisions, paragraph (3)