Supplementary Provisions
附 則
This Cabinet Order comes into effect as of November 10, 1987.
この政令は、昭和六十二年十一月十日から施行する。
The provisions of Article 20-2 (Commutation Allowances Treated as Nontaxable) after the amendment apply to the commutation allowances prescribed in that Article that are to be received on or after April 1, 1987 (excluding those additionally paid as the difference of such commutation allowances received before that date), and the provisions then in force continue to govern the commutation allowances prescribed in that Article that are to be received before that date (including those to be received on or after that date that are additionally paid as the difference of such commutation allowances 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、昭和六十二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（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を含む。）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 on Salary Income and Tax Amount Collected) of the Income Tax Act to the commutation allowances referred to in the preceding paragraph that are to be received on or after April 1, 1987 and were received before the date of enforcement of this Cabinet Order, the provisions then in force continue to govern, notwithstanding Article 20-2 after the amendment and that paragraph.