Supplementary Provisions

附　則

This Ministerial Order comes into effect as of April 1, 1976.

この省令は、昭和五十一年四月一日から施行する。

The provisions of Article 47-2 of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as "the New Regulation") apply to income tax for 1976 and thereafter, and for income tax for 1975 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。）第四十七条の二の規定は、昭和五十一年分以後の所得税について適用し、昭和五十年分以前の所得税については、なお従前の例による。

The forms prescribed in Appended Table III (1) through Appended Table III (5) and Appended Table V (16) of the New Regulation apply to the statements and reports prescribed in Article 220 (Procedures for Payment of Income Taxes Subject to Withholding) or Article 225, paragraph (1) (Payment Reports) of the Income Tax Act that are attached or submitted pursuant to those provisions on or after the date this Ministerial Order comes into effect, and for those statements and reports that are attached or submitted before that date, the provisions then in force continue to govern.

新規則別表第三（一）から別表第三（五）まで及び別表第五（十六）に定める書式は、この省令の施行の日以後に所得税法第二百二十条（源泉徴収に係る所得税の納付手続）又は第二百二十五条第一項（支払調書）の規定により添付し、又は提出するこれらの規定に規定する計算書及び調書について適用し、同日前に添付し、又は提出するこれらの計算書及び調書については、なお従前の例による。

For the time being, the forms prescribed in the preceding paragraph may be replaced with the forms prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before the amendment.

前項に規定する書式は、当分の間、改正前の所得税法施行規則の相当の規定に定める書式をもつてこれに代えることができる。

Search

Supplementary Provisions