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Article 63-3Special Provisions on Filing Returns by Means of Electronic Data Processing System

第六十三条の三(電子情報処理組織による申告の特例)

The amount specified by Cabinet Order prescribed in Article 46-2, paragraph (2) of the Act is the total of the amount of the initial contribution under and the amount of the contribution upon sale under , which have been paid to the Banks' Shareholdings Purchase Corporation by its members pursuant to and .

法第四十六条の二第二項に規定する政令で定める金額は、銀行等保有株式取得機構がその会員から及び(拠出金の納付)の規定により納付されたの当初拠出金の額及びの売却時拠出金の額の合計額とする。

The laws and regulations specified by Cabinet Order prescribed in Article 46-2, paragraph (3) of the Act are the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) and other laws and regulations relating to filing returns for consumption tax (excluding the Act (including orders issued thereunder) and the Act on General Rules for National Taxes).

法第四十六条の二第三項に規定する政令で定める法令は、租税特別措置法(昭和三十二年法律第二十六号)その他の消費税の申告に関する法令(法(これに基づく命令を含む。)及び国税通則法を除く。)とする。

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