Supplementary Provisions
附 則
This Cabinet Order comes into effect as of October 25, 1976.
この政令は、昭和五十一年十月二十五日から施行する。
The provisions of Article 20-2 (Commutation Allowances Treated as Nontaxable) after amendment apply to commutation allowances prescribed in that Article that are to be received on or after April 1, 1976 (excluding those additionally paid as the difference of such commutation allowances received before that date), and the provisions then in force continue to govern commutation allowances prescribed in that Article that are to be received before that date, and amounts additionally paid as the difference of such commutation allowances that are to be received on or after that date but are received before that date.
改正後の第二十条の二（非課税とされる通勤手当）の規定は、昭和五十一年四月一日以後に受けるべき同条に規定する通勤手当（同日前に受ける当該通勤手当の差額として追給されるものを除く。）について適用し、同日前に受けるべき同条に規定する通勤手当及び同日以後に受けるべき当該通勤手当で同日前に受けるものの差額として追給されるものについては、なお従前の例による。
With regard to the application of the provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes and the Amount Withheld) of the Income Tax Act to the commutation allowances under the preceding paragraph that are to be received on or after April 1, 1976 and were received before the date of enforcement of this Cabinet Order, notwithstanding the provisions of Article 20-2 after amendment and of the preceding paragraph, the provisions then in force continue to govern.