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Supplementary Provisions

附 則

This Cabinet Order comes into effect as of April 1, 1976.

この政令は、昭和五十一年四月一日から施行する。

The provisions of the Order for Enforcement of the Income Tax Act after amendment apply to income tax for 1976 and subsequent years, and the provisions then in force continue to govern income tax for 1975 and earlier years.

改正後の所得税法施行令の規定は、昭和五十一年分以後の所得税について適用し、昭和五十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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