Supplementary Provisions
附 則
This Ministerial Order comes into effect as of the date of promulgation.
この省令は、公布の日から施行する。
The provisions of Article 36 (Period for Transfers to the Special Repair Reserve Account for Small Steamships) of the Regulation for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 1 apply mutatis mutandis to the number of months specified by Ministry of Finance Order as prescribed in Article 161, paragraph (1), item (i) (Maximum Amount of Transfers to the Special Repair Reserve Account) of the Order for Enforcement of the Income Tax Act that applies pursuant to Article 2, paragraph (2) (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Order for the Enforcement of the Corporation Tax Act (Cabinet Order No. 42 of 1974; hereinafter referred to as "the Amending Cabinet Order").
第一条の規定による改正前の所得税法施行規則第三十六条（小形汽船の特別修繕引当金勘定への繰入れの期間）の規定は、所得税法施行令及び法人税法施行令の一部を改正する政令（昭和四十九年政令第四十二号。以下「改正政令」という。）附則第二条第二項（所得税法施行令の一部改正に伴う経過措置）の規定により適用される所得税法施行令第百六十一条第一項第一号（特別修繕引当金勘定への繰入限度額）に規定する大蔵省令で定める月数について準用する。
Amending Cabinet Ordermachine translation
「改正政令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 8 of 1974, short name for Cabinet Order No. 42 of 1974, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令) and the Order for the Enforcement of the Corporation Tax Act.
Short name set inSupplementary Provisions, paragraph (2)