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Supplementary Provisions, Article 3Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act

第三条(所得税法施行令の一部改正に伴う経過措置)

The provisions of Article 6 of the Order for Enforcement of the Income Tax Act after the amendment under the provisions of apply to the right to use electricity and gas supply facilities listed in item (viii), (n) of that Article that an individual acquires 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 the right to use electricity and gas supply facilities listed in before the amendment under the provisions of that an individual acquired before the Effective Date.

の規定による改正後の所得税法施行令第六条の規定は、個人がこの政令の施行の日(以下「施行日」という。)以後に取得する同条第八号カに掲げる電気ガス供給施設利用権について適用し、個人が施行日前に取得したの規定による改正前のカに掲げる電気ガス供給施設利用権については、なお従前の例による。

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