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, 1995; provided, however, that the provisions amending Article 133-2 come into effect as of the day of enforcement of the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises (Act No. 47 of 1995).
この政令は、平成七年四月一日から施行する。ただし、第百三十三条の二の改正規定は、中小企業の創造的事業活動の促進に関する臨時措置法（平成七年法律第四十七号）の施行の日から施行する。
Supplementary Provisions, Article 2Transitional Measures Concerning Donations, etc. to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Subject to the Donation Deduction
第二条（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等に関する経過措置）
The provisions of Article 217 (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that an individual makes on or after the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those specified donations that an individual made before the Effective Date.
改正後の所得税法施行令（以下「新令」という。）第二百十七条（公益の増進に著しく寄与する法人の範囲）の規定は、個人がこの政令の施行の日（以下「施行日」という。）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し、個人が施行日前に支出した当該特定寄付金については、なお従前の例による。
The provisions of Article 217-2 (Requirements, etc. for Specified Public Interest Trusts) of the New Order apply to money that an individual pays on or after the Effective Date to make it the trust property of a specified public interest trust prescribed in Article 78, paragraph (3) of the Income Tax Act, and the provisions then in force continue to govern money that an individual paid before the Effective Date to make it the trust property of that specified public interest trust.
新令第二百十七条の二（特定公益信託の要件等）の規定は、個人が施行日以後に所得税法第七十八条第三項に規定する特定公益信託の信託財産とするために支出する金銭について適用し、個人が施行日前に当該特定公益信託の信託財産とするために支出した金銭については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Adjustment of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package, etc.
第三条（公的年金等の金額から控除する金額の調整等に関する経過措置）
The provisions of Article 319-3 (Adjustment of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package, etc.) or Article 319-8 (Amount of Public Pension or Retirement Package, etc. Not Requiring Withholding, etc.) of the New Order apply to public pension or retirement package prescribed in Article 203-2 (Obligation to Withhold Taxes on Public Pension or Retirement Package, etc.) of the Income Tax Act that is to be paid on or after the Effective Date, and the provisions then in force continue to govern that public pension or retirement package that is to be paid before the Effective Date.
新令第三百十九条の三（公的年金等の金額から控除する金額の調整）又は第三百十九条の八（源泉徴収等を要しない公的年金等の額）の規定は、施行日以後に支払を受けるべき所得税法第二百三条の二（公的年金等に係る源泉徴収義務）に規定する公的年金等について適用し、施行日前に支払を受けるべき当該公的年金等については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 159 of 1995.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 159 of 1995, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)