Supplementary Provisions
附 則
This Ministerial Order comes into effect as of April 1, 1966.
この省令は、昭和四十一年四月一日から施行する。
Except as otherwise provided, the provisions of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as "the New Regulation") apply to income tax for 1966 and thereafter, and for income tax for 1965 and earlier, the provisions then in force continue to govern.
改正後の所得税法施行規則（以下「新規則」という。）の規定は、別段の定めがあるものを除き、昭和四十一年分以後の所得税について適用し、昭和四十年分以前の所得税については、なお従前の例による。
The provisions of Article 73 (Matters to Be Stated in the Salary Income Earner's Return for Deduction for Dependents, etc.) and Article 74 (Matters to Be Stated in the Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the New Regulation apply to the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 31 of 1966) (hereinafter referred to as "the New Act") and to the return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (4) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the New Act that are submitted on or after January 1, 1967, and for those returns that are submitted before that date, the provisions then in force continue to govern.
The provisions of Article 93 (Withholding Receipts for Salary or Other Wage) of the New Regulation and the form prescribed in Appended Table VI (1) apply to the salary or other wage prescribed in Article 226, paragraph (1) (Withholding Receipts) of the New Act for which payment was determined in 1967 or any year thereafter, and for the salary or other wage for which payment was determined in 1966 or any earlier year, the provisions then in force continue to govern.
新規則第九十三条（給与等の源泉徴収票）の規定及び別表第六（一）に定める書式は、昭和四十二年以後の年において支払の確定した新法第二百二十六条第一項（源泉徴収票）に規定する給与等について適用し、昭和四十一年以前の年において支払の確定した当該給与等については、なお従前の例による。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 12 of 1966.
Short name set inSupplementary Provisions, paragraph (2)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 1966, the Income Tax Act as amended by the 1966 Act partially amending the Income Tax Act (Act No. 31 of 1966).
Short name set inSupplementary Provisions, paragraph (3)