Supplementary Provisions
附 則
This Ministerial Order comes into effect as of January 1, 1989; provided, however, that the provisions amending Article 16-2, item (ii), the provisions adding five Articles after Article 81-12, the provisions adding one Article after Article 90, the provisions amending Article 91 and the provisions adding one table after Appended Table V (26), and the provisions of paragraph (5) of the Supplementary Provisions come into effect as of April 1 of the same year.
この省令は、昭和六十四年一月一日から施行する。ただし、第十六条の二第二号の改正規定、第八十一条の十二の次に五条を加える改正規定、第九十条の次に一条を加える改正規定、第九十一条の改正規定及び別表第五（二十六）の次に一表を加える改正規定並びに附則第五項の規定は、同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 after amendment (hereinafter referred to as the "New Regulation") apply to income tax for 1989 and thereafter, and the provisions then in force continue to govern income tax for 1988 and earlier.
別段の定めがあるものを除き、改正後の所得税法施行規則（以下「新規則」という。）の規定は、昭和六十四年分以後の所得税について適用し、昭和六十三年分以前の所得税については、なお従前の例による。
In the application of Article 42, paragraph (2), item (ii) (Documents for Receiving Foreign Tax Credit by Carry-Forward or Carry-Back) of the New Regulation with respect to deduction from the amount of income tax of a Resident for each year from 1989 through 1993, the phrase "the preceding three years" in that item is deemed to be replaced with "the preceding five years".
居住者の昭和六十四年から昭和六十八年までの各年分の所得税の額からの控除に係る新規則第四十二条第二項第二号（繰越し又は繰戻しによる外国税額控除を受けるための書類）の規定の適用については、同号中「前三年」とあるのは、「前五年」とする。
The provisions of Article 63 (Organization and Retention of Books and Documents) and Article 102 (Method of Recording Transactions in Books Relating to Business Income, etc. and Retention of Books and Documents) of the New Regulation apply to the retention of books and documents that are closed, prepared or received on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the retention of books and documents that were closed, prepared or received before the Effective Date.
The provisions of Article 91 (Forms of Payment Reports) of the New Regulation and the form specified in Appended Table V (27) of the New Regulation apply to reports submitted on or after April 1, 1989 pursuant to Article 225, paragraph (1) (Payment Reports) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act").
新規則第九十一条（支払調書の書式）の規定及び新規則別表第五（二十七）に定める書式は、昭和六十四年四月一日以後に所得税法等の一部を改正する法律（昭和六十三年法律第百九号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第二百二十五条第一項（支払調書）の規定により提出する調書について適用する。
The provisions of Article 93, paragraph (1) (Withholding Receipts for Salaries or Other Wages) and Article 94-2, paragraph (1) (Withholding Receipts for Public Pensions or Retirement Packages) of the New Regulation and the forms specified in Appended Table VI (1) and Appended Table VI (3) of the New Regulation apply to the Withholding receipts prescribed in Article 226, paragraphs (1) and (3) (Withholding Receipts) of the New Act that are submitted or delivered pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraphs (1) and (3) (Withholding Receipts) of the Income Tax Act before amendment by the Amending Act that are to be submitted or delivered before the Effective Date.
新規則第九十三条第一項（給与等の源泉徴収票）及び第九十四条の二第一項（公的年金等の源泉徴収票）の規定並びに新規則別表第六（一）及び別表第六（三）に定める書式は、施行日以後に新法第二百二十六条第一項及び第三項（源泉徴収票）の規定により提出し、又は交付するこれらの規定に規定する源泉徴収票について適用し、施行日前に提出し、又は交付する改正法による改正前の所得税法第二百二十六条第一項及び第三項（源泉徴収票）に規定する源泉徴収票については、なお従前の例による。
The forms prescribed in the preceding paragraph may, for the time being, be replaced with a Withholding receipt specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before amendment on which entries have been made in accordance with Appended Table VI (1) and Appended Table VI (3) of the New Regulation.
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源泉徴収票に新規則別表第六（一）及び別表第六（三）に準じて、記載したものをもつてこれに代えることができる。
foreign tax creditmachine translation
「外国税額控除」
Throughout this Ministerial Order (省令), the foreign tax credit provided for in Part II, Chapter III, Section 2 (tax credits) of the Income Tax Act.
Defined inArticle 1, paragraph (3)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 50 of 1988.
Short name set inSupplementary Provisions, paragraph (2)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 50 of 1988, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, paragraph (4)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 50 of 1988, short name for the 1988 Act partially amending the Income Tax Act and other Acts (Act No. 109 of 1988).
Short name set inSupplementary Provisions, paragraph (5)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 50 of 1988, the Income Tax Act as amended by Article 1 of the 1988 Act partially amending the Income Tax Act and other Acts (Act No. 109 of 1988).
Short name set inSupplementary Provisions, paragraph (5)