Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect as of April 1, 1988.
この政令は、昭和六十三年四月一日から施行する。
Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Financial Institutions, etc. Subject to the Tax-Exempt System for Interest Income, etc. on Small-Sum Deposits of Elderly Persons or Similar Persons
第二条（老人等の少額預金の利子所得等の非課税制度の対象とされる金融機関等の範囲等に関する経過措置）
Article 32 (Scope of Financial Institutions, etc.) and Article 42, paragraph (1), item (i) (Scope of Statements of Tax-Exempt Savings That May Be Submitted Repeatedly via the business office of the Same Financial Institution or Other Such Place) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the Deposits and Savings, Jointly Managed Trusts or Securities prescribed in Article 10, paragraph (1) (Tax Exemption of Interest Income, etc. on Small-Sum Deposits of Elderly Persons or Similar Persons) of the Income Tax Act that are deposited, entrusted or purchased on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date").
改正後の所得税法施行令（以下「新令」という。）第三十二条（金融機関等の範囲）及び第四十二条第一項第一号（同一金融機関の営業所等を経由して重ねて提出できる非課税貯蓄申告書の範囲）の規定は、この政令の施行の日（以下「施行日」という。）以後に預入、信託又は購入をする所得税法第十条第一項（老人等の少額預金の利子所得等の非課税）に規定する預貯金、合同運用信託又は有価証券について適用する。
Supplementary Provisions, Article 3Transitional Measures Concerning Donations to Corporations That Contribute Significantly to the Promotion of the Public Interest Subject to the Donation Deduction
第三条（寄付金控除の対象となる公益の増進に著しく寄与する法人に対する寄付金に関する経過措置）
Article 217, paragraph (1) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order applies to the specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that an individual makes on or after the Effective Date.
新令第二百十七条第一項（公益の増進に著しく寄与する法人の範囲）の規定は、個人が施行日以後に支出する所得税法第七十八条第一項（寄付金控除）に規定する特定寄付金について適用する。
Supplementary Provisions, Article 4Transitional Measures Concerning the Table of Life Expectancy
第四条（余命年数表に関する経過措置）
The Appended Table of the New Order applies to the retirement pensions listed in Article 82-3, paragraph (1), item (i), (b) (Amount to Be Deducted from the Amount of Qualified Retirement Pension) of the New Order for which payment begins on or after the Effective Date (including the annuities listed in Article 183, paragraph (1), item (ii), (a)(2) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc.) of the New Order that are calculated in accordance with the provisions of Article 82-3, paragraph (2) of the New Order pursuant to the provisions of Article 183, paragraph (1), item (ii), (a)(2) of the New Order; the same applies hereinafter in this Article), and for the retirement pensions for which payment began before the Effective Date, the provisions then in force continue to govern.
新令別表は、施行日以後に支給を開始する新令第八十二条の三第一項第一号ロ（適格退職年金の額から控除する金額）に掲げる退職年金（新令第百八十三条第一項第二号イ（２）（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）の規定により新令第八十二条の三第二項の規定に準じて計算する同号イ（２）に掲げる年金を含む。以下この条において同じ。）について適用し、施行日前に支給を開始した退職年金については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 71 of 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 71 of 1988, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)