Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Persons with a Disability and Persons with a Particular Disability
第三条（障害者及び特別障害者の範囲に関する経過措置）
A certification received before the Effective Date under Article 10, paragraph (1), item (vii) or paragraph (2), item (vi) (Scope of Persons with a Disability and Persons with a Particular Disability) of the Order for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Order") is deemed to be a certification under Article 10, paragraph (1), item (vii) or paragraph (2), item (vi) (Scope of Persons with a Disability and Persons with a Particular Disability) of the New Order.
施行日前に受けた改正前の所得税法施行令（以下「旧令」という。）第十条第一項第七号又は第二項第六号（障害者及び特別障害者の範囲）の規定による認定は、新令第十条第一項第七号又は第二項第六号（障害者及び特別障害者の範囲）の規定による認定とみなす。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 85 of 1993.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 85 of 1993, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 85 of 1993 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)