Supplementary Provisions, Article 3Transitional Measures Concerning the Notice of Change Concerning Tax-Exempt Savings
第三条(非課税貯蓄に関する異動申告書に関する経過措置)
The provisions of Article 43, paragraph (3) (Notice of Change Concerning Tax-Exempt Savings) of the New Order apply where the whole of the administrative work relating to the specified Securities prescribed in that paragraph is transferred, on or after the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), to the business office or similar place receiving the transfer prescribed in that paragraph.
新令第四十三条第三項(非課税貯蓄に関する異動申告書)の規定は、この政令の施行の日(以下「施行日」という。)以後に同項に規定する特定有価証券に関する事務の全部が同項に規定する移管先の営業所等に移管される場合について適用する。
specified securitiesmachine translation
「特定有価証券」
Securities to which Article 10, paragraph (1) of the Income Tax Act (tax exemption for interest on small savings of persons with disabilities and others) applies for an individual who filed a tax-exempt savings declaration (非課税貯蓄申告書), including bearer certificates of loan trusts (貸付信託) and of specific forms of Bond-Based Investment Trust Under Public Offering.
Short name set inArticle 43, paragraph (3)· applies only in this paragraph and in Article 43, paragraph (7)
business office or similar place receiving the transfermachine translation
「移管先の営業所等」
The business office of a financial institution or other such place to which an individual asks, after the specified business (特定業務) at the office holding their tax-exempt securities is suspended, abolished or otherwise ended, that all the work on those securities be moved, limited to an office of a person with whom that institution has a contract for taking the work over.
Short name set inArticle 43, paragraph (3)· applies only in this paragraph
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 118 of 1999.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 118 of 1999, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)