Supplementary Provisions, Article 4Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent
第四条(国庫補助金等の範囲に関する経過措置)
The provisions then in force continue to govern incentive payments listed in Article 89, item (i) (Scope of Government Subsidy or Its Equivalent) of the Order for Enforcement of the Income Tax Act before amendment that an individual received before the Effective Date.
個人が施行日前に交付を受けた改正前の所得税法施行令第八十九条第一号(国庫補助金等の範囲)に掲げる奨励金については、なお従前の例による。
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 84 of 1992, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)