Supplementary Provisions
附 則
This Cabinet Order comes into effect on the date of promulgation.
この政令は、公布の日から施行する。
Article 43, paragraph (3) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 (including as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation after the amendment by the provisions of Article 2) applies to the case where a request for transfer prescribed in that paragraph is made, on or after the date of enforcement of this Cabinet Order, to the specified business office or similar place prescribed in that paragraph.
第一条の規定による改正後の所得税法施行令第四十三条第三項（第二条の規定による改正後の租税特別措置法施行令第二条の四第三項において準用する場合を含む。）の規定は、この政令の施行の日以後に同項に規定する特定営業所等に同項の移管の依頼をする場合について適用する。
specified business office or similar placemachine translation
「特定営業所等」
The business office of a financial institution or other such place that, for an individual who filed a tax-exempt savings declaration (非課税貯蓄申告書), recorded the individual's tax-exempt securities in its book-entry transfer account register, took them into custody or arranged their custody under Article 37, paragraph (1) or (2).
Short name set inArticle 43, paragraph (3)· applies only in this paragraph and in Article 43, paragraph (4); and Article 47-3, paragraph (3)