Supplementary Provisions, Article 12Transitional Measures Concerning Submission of Payment Reports
第十二条（支払調書の提出に関する経過措置）
The provisions of Article 341, paragraph (1), items (i) and (iii) and paragraph (2) (Benefits Similar to Life Insurance Proceeds) of the New Order apply to the insurance proceeds, mutual aid benefits and cancellation refunds or maturity refunds, etc. prescribed in those provisions that are payable on or after the Effective Date, and for the insurance proceeds, mutual aid benefits and cancellation refunds or maturity refunds, etc. prescribed in Article 341, paragraph (1), items (i) and (iii) and paragraph (2) (Benefits Similar to Life Insurance Proceeds) of the Former Order that are payable before the Effective Date, the provisions then in force continue to govern.
新令第三百四十一条第一項第一号及び第三号並びに第二項（生命保険金に類する給付等）の規定は、施行日以後に支払うべきこれらの規定に規定する保険金、共済金及び解約返戻金又は満期返戻金等について適用し、施行日前に支払うべき旧令第三百四十一条第一項第一号及び第三号並びに第二項（生命保険金に類する給付等）に規定する保険金、共済金及び解約返戻金又は満期返戻金等については、なお従前の例による。
The provisions of Article 2, paragraph (4) of the Supplementary Provisions (Transitional Measures Concerning Taxation of Income Tax on Compensation for Periodic Deposits or Similar Amounts Received by Domestic Corporations) apply mutatis mutandis to the period specified by Cabinet Order prescribed in Article 24, paragraph (2) (Transitional Measures Concerning Submission of Payment Reports, etc.) of the Supplementary Provisions of the Income Tax Act Amendment Act.
附則第二条第四項（内国法人が支払を受ける給付補てん金等に対する所得税の課税に関する経過措置）の規定は、所得税法等改正法附則第二十四条第二項（支払調書等の提出に関する経過措置）に規定する政令で定める期間について準用する。
The amount calculated as specified by Cabinet Order prescribed in Article 24, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act is to be the amount calculated by dividing the amount obtained by multiplying the amount of the compensation for periodic deposits or similar amounts prescribed in paragraph (1) of that Article that corresponds to the calculation period prescribed in Article 2, paragraph (5) of the Supplementary Provisions that includes April 1, 1988, by the number of days in the period from that date to the last day of that calculation period, by the number of days in that calculation period.
Income Tax Act Amendment Actmachine translation
「所得税法等改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
calculation periodmachine translation
「計算期間」
For a benefit supplement or similar payment (給付補てん金等) under the 1987 transitional rules, the period paragraph (4) sets for its kind — such as the time from the first instalment to the payment, or the interest period under the contract — where that period includes 1 April 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (5)· applies only in this paragraph
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 387 of 1987, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 387 of 1987 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 387 of 1987.
Short name set inSupplementary Provisions, Article 4, paragraph (4)