Supplementary Provisions, Article 6Transitional Provisions on Forms
第六条（書式に関する経過規定）
The forms prescribed in Appended Table III (1) through Appended Table III (5) of the New Regulation apply to the statements prescribed in Article 220 (Procedures for Payment of Income Taxes Subject to Withholding) of the Act that are submitted on or after June 1, 1965, and for those statements that are submitted before that date, the provisions then in force continue to govern.
For the time being, the forms prescribed in the New Regulation may be replaced with the forms prescribed in the corresponding provisions of the Former Regulation.
Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)
the New Regulationmachine translation
「新規則」
In the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 1965, the Regulation for Enforcement of the Income Tax Act in the form that Order gave it, as against the Enforcement Rules of the Income Tax Act (所得税法施行細則, Ministry of Finance Order No. 29 of 1947) that it amended.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
In the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 1965, the Enforcement Rules of the Income Tax Act (所得税法施行細則, Ministry of Finance Order No. 29 of 1947) as they stood before that Order amended them.
Short name set inSupplementary Provisions, Article 5, paragraph (1)