Supplementary Provisions
附 則
This Ministerial Order comes into effect as of April 1, 1988.
この省令は、昭和六十三年四月一日から施行する。
The provisions of Article 93, paragraph (1) (Withholding Receipts for Salaries or Other Wages) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") and the forms specified in Appended Table VI (1) of the New Regulation 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 the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern such Withholding receipts submitted or delivered before the Effective Date.
改正後の所得税法施行規則（以下「新規則」という。）第九十三条第一項（給与等の源泉徴収票）の規定及び新規則別表第六（一）に定める書式は、施行日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、又は交付する源泉徴収票について適用し、施行日前に提出し、又は交付した当該源泉徴収票については、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. 13 of 1988.
Short name set inSupplementary Provisions, paragraph (2)