Supplementary Provisions
附 則
This Ministerial Order comes into effect as of the date of promulgation.
この省令は、公布の日から施行する。
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 1977 and thereafter, and for income tax for 1976 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、昭和五十二年分以後の所得税について適用し、昭和五十一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 93, paragraph (1) (Withholding Receipts for Salary or Other Wage) of the New Regulation and the form prescribed in Appended Table VI (1) apply to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Income Tax Act that is submitted or delivered pursuant to that paragraph on or after the date this Ministerial Order comes into effect (hereinafter referred to as "the Effective Date"), and for those Withholding receipts that are submitted or delivered before the Effective Date, the provisions then in force continue to govern.
新規則第九十三条第一項（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、この省令の施行の日（以下「施行日」という。）以後に所得税法第二百二十六条第一項（源泉徴収票）の規定により提出し、又は交付する同項の源泉徴収票について適用し、施行日前に提出し、又は交付する当該源泉徴収票については、なお従前の例による。
The forms prescribed in Appended Table III (1) through Appended Table III (4) of the New Regulation apply to the statements prescribed in Article 220 (Procedures for Payment of Income Taxes Subject to Withholding) of the Income Tax Act that are attached pursuant to that Article on or after the Effective Date, and for those statements that are attached before the Effective Date, the provisions then in force continue to govern.
新規則別表第三（一）から別表第三（四）までに定める書式は、施行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）の規定により添付する同条の計算書について適用し、施行日前に添付する当該計算書については、なお従前の例による。
For the time being, the forms of Appended Table III (1) through Appended Table III (4) and Appended Table VI (1) of the New Regulation may be replaced with the forms prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before the amendment.
新規則別表第三（一）から別表第三（四）まで及び別表第六（一）の書式は、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。
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」
This Ministerial Order as amended by Ministry of Finance Order No. 13 of 1977.
Short name set inSupplementary Provisions, paragraph (2)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 13 of 1977, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, paragraph (3)