Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
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。
Supplementary Provisions, Article 2Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act
第二条（所得税法施行令の一部改正に伴う経過措置）
The provisions of Article 185, paragraph (1) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (referred to as the "New Order for Enforcement of the Income Tax Act" in the following paragraph) apply to a transfer of assets prescribed in that paragraph made by an individual on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a transfer of assets prescribed in Article 185, paragraph (1) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 that was made by an individual before the Effective Date.
The provisions of Article 345, paragraph (2) of the New Order for Enforcement of the Income Tax Act apply to a specified stock Investment Trust prescribed in Article 224-3, paragraph (2), item (v) of the Income Tax Act that is established on or after the Effective Date, and the provisions then in force continue to govern a specified stock Investment Trust prescribed in that item that was established before the Effective Date.
新所得税法施行令第三百四十五条第二項の規定は、施行日以後に設定される所得税法第二百二十四条の三第二項第五号に規定する特定株式投資信託について適用し、施行日前に設定された同号に規定する特定株式投資信託については、なお従前の例による。
New Order for Enforcement of the Income Tax Actmachine translation
「新所得税法施行令」
In Article 2, paragraphs (1) and (2) of the supplementary provisions (附則) of Cabinet Order No. 194 of 2001, the Order for Enforcement of the Income Tax Act as amended by Article 1 of that Cabinet Order.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (2)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 194 of 2001, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)