Supplementary Provisions, Article 6, paragraph (2)（書式に関する経過措置）Transitional Measures Concerning FormsAdded
The form prescribed in Appended Table V (31) of the New Regulation applies to a report prescribed in Article 225, paragraph (1) of the Income Tax Act that is submitted pursuant to that paragraph on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern a report prescribed in that paragraph that was submitted pursuant to that paragraph before that date.
新規則別表第五（三十一）に定める書式は、附則第一条第五号に定める日以後に所得税法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に同項の規定により提出した同項に規定する調書については、なお従前の例による。