Supplementary Provisions, Article 3Transitional Measures Concerning Submission of Statements of Tax Exemption Pertaining to Interest and Similar Income from Public and Corporate Bonds, etc.
第三条（公社債等の利子等に係る非課税申告書の提出に関する経過措置）
The provisions of Article 51-4, paragraphs (4) through (6) of the New Order apply to the provision, on or after the Effective Date, to the office of a financial institution or similar body prescribed in paragraph (1) of that Article or to the payer prescribed in that paragraph, by the electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in the return form prescribed in paragraph (1) of that Article.
payermachine translation
「支払者」
In Article 51-4, paragraphs (1) and (6), the person who pays interest or other income on public and corporate bonds or similar (公社債等), as referred to in Article 11, paragraph (3) of the Income Tax Act, through whom a public corporation or the trustee of a public interest trust submits its declaration to receive that income tax-free.
Defined inArticle 51-4, paragraph (1)· applies only in this paragraph and in Article 51-4, paragraph (6)
electronic or magnetic meansmachine translation
「電磁的方法」
A way of using an electronic data processing system or other information and communications technology, as Article 10, paragraph (8) of the Income Tax Act defines it and Article 11, paragraph (4) of that Act adopts.
Defined inArticle 51-4, paragraph (4)· applies only in this provision and in Article 51-4, paragraph (6)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 113 of 2021.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 113 of 2021, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)