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 then in force continue to govern benefits listed in Article 89, item (ii) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 2 for which the event giving rise to payment arose before the date of enforcement of this Cabinet Order.
第二条の規定による改正前の所得税法施行令第八十九条第二号に掲げる給付金であってその支給事由がこの政令の施行の日前に生じたものについては、なお従前の例による。