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 40-3 (Scope of Medical Expenses) of the amended Regulation for Enforcement of the Income Tax Act apply to income tax for 2006 and subsequent years, and the provisions then in force continue to govern income tax for 2005 and earlier years.
改正後の所得税法施行規則第四十条の三（医療費の範囲）の規定は、平成十八年分以後の所得税について適用し、平成十七年分以前の所得税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.