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 (1) (Notice of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the New Order that is submitted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Notice of Change Concerning Tax-Exempt Savings) of the Former Order that was submitted before that date.
改正後の所得税法施行令(以下「新令」という。)第四十三条第一項(非課税貯蓄に関する異動申告書)の規定は、附則第一条第六号(施行期日)に定める日以後に提出する新令第四十三条第六項に規定する非課税貯蓄に関する異動申告書について適用し、同日前に提出した旧令第四十三条第六項(非課税貯蓄に関する異動申告書)に規定する非課税貯蓄に関する異動申告書については、なお従前の例による。
notice of change concerning tax-exempt savingsmachine translation
「非課税貯蓄に関する異動申告書」
The notice that an individual who handed in a tax-exempt savings declaration (非課税貯蓄申告書) must file, through the financial institution's office, with the district tax office director (税務署長) when a change paragraphs (1) to (3) of Article 43 list occurs, such as a change of name, address or individual number.
Short name set inArticle 43, paragraph (6)· applies only in this section
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 141 of 2015 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 141 of 2015.
Short name set inSupplementary Provisions, Article 3, paragraph (1)