Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of April 1, 1996; provided, however, that the provisions amending Article 86, paragraph (2), item (ii) (excluding the part amending "Article 345, paragraph (1), item (vii)" to "Article 345, paragraph (1), item (viii)") come into effect as of the date of enforcement of the Act Partially Amending the Workers' Property Accumulation Promotion Act (Act No. 54 of 1996).
この省令は、平成八年四月一日から施行する。ただし、第八十六条第二項第二号の改正規定（「第三百四十五条第一項第七号」を「第三百四十五条第一項第八号」に改める部分を除く。）は、勤労者財産形成促進法の一部を改正する法律（平成八年法律第五十四号）の施行の日から施行する。
Supplementary Provisions, Article 2
第二条
No English for this paragraph yet.
削除
Supplementary Provisions, Article 3Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, etc.
第三条（利子、配当等の受領者の告知等に関する経過措置）
Those specified by Ministry of Finance Order as prescribed in Article 5, paragraphs (2) and (6) (Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, etc.) of the Supplementary Provisions of the Amending Order are the business offices, offices and other similar facilities of a commissioned company prescribed in Article 81-3, item (iv) (Scope of Financial Institutions, etc.) of the New Regulation.
改正令附則第五条第二項及び第六項（利子、配当等の受領者の告知等に関する経過措置）に規定する大蔵省令で定めるものは、新規則第八十一条の三第四号（金融機関等の範囲）に規定する委託会社の営業所、事務所その他これらに準ずるものとする。
The matters specified by Ministry of Finance Order as prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Order are the following matters.
改正令附則第五条第二項に規定する大蔵省令で定める事項は、次に掲げる事項とする。
The name and domicile of the person receiving payment of the distribution of proceeds prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Order (for a person who has no domicile in Japan, the place prescribed in Article 81 (Place of Residence, etc. to Be Notified by a Person with No Domicile in Japan) of the New Regulation)
改正令附則第五条第二項に規定する収益の分配の支払を受ける者の氏名又は名称及び住所（国内に住所を有しない者にあっては、新規則第八十一条（国内に住所を有しない者の告知すべき居所地等）に規定する場所）
Where the person receiving payment of the distribution of proceeds prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Order holds any of the documents listed in Article 81-6, paragraph (1), item (i), (b) through (d) (Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the New Regulation, the name and code number of any of those documents
改正令附則第五条第二項に規定する収益の分配の支払を受ける者が新規則第八十一条の六第一項第一号ロからニまで（貯蓄取扱機関等の営業所の長に提示する書類の範囲）に掲げる書類のいずれかを有する場合には、これらの書類のいずれかの名称及び記号番号
The type or name, and the amount of principal or quantity, of the beneficiary certificate of the Securities Investment Trust prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Order that is to produce the distribution of proceeds prescribed in that paragraph
改正令附則第五条第二項に規定する収益の分配を生ずべき同項に規定する証券投資信託の受益証券の種類又は名称及び元本の額又は数量
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order as prescribed in Article 5, paragraph (6) of the Supplementary Provisions of the Amending Order are the following matters.
改正令附則第五条第六項に規定する大蔵省令で定める事項は、次に掲げる事項とする。
The name and domicile of the person receiving payment of the distribution of proceeds prescribed in Article 5, paragraph (6) of the Supplementary Provisions of the Amending Order (for a person who has no domicile in Japan, the place prescribed in Article 81 of the New Regulation)
改正令附則第五条第六項に規定する収益の分配の支払を受ける者の氏名又は名称及び住所（国内に住所を有しない者にあっては、新規則第八十一条に規定する場所）
Where the person receiving payment of the distribution of proceeds prescribed in Article 5, paragraph (6) of the Supplementary Provisions of the Amending Order holds any of the documents listed in Article 81-6, paragraph (1), item (i), (b) through (d) of the New Regulation, the name and code number of any of those documents
改正令附則第五条第六項に規定する収益の分配の支払を受ける者が新規則第八十一条の六第一項第一号ロからニまでに掲げる書類のいずれかを有する場合には、これらの書類のいずれかの名称及び記号番号
The type or name, and the amount of principal or quantity, of the beneficiary certificate of a bearer Securities Investment Trust prescribed in Article 5, paragraph (6) of the Supplementary Provisions of the Amending Order that is to produce the distribution of proceeds prescribed in that paragraph (hereinafter in this paragraph referred to as "bearer beneficiary certificate of a Securities Investment Trust")
改正令附則第五条第六項に規定する収益の分配を生ずべき同項に規定する無記名の証券投資信託の受益証券（以下この項において「無記名証券投資信託の受益証券」という。）の種類又は名称及び元本の額又は数量
In the case where, for a bearer beneficiary certificate of a Securities Investment Trust, a person other than the owner of its principal receives payment of the distribution of proceeds relating to that bearer beneficiary certificate of a Securities Investment Trust, the name and domicile (or residence, if there is no domicile in Japan) of the owner of the principal of that bearer beneficiary certificate of a Securities Investment Trust
無記名証券投資信託の受益証券について、その元本の所有者以外の者が当該無記名証券投資信託の受益証券に係る収益の分配につき支払を受ける場合には、当該無記名証券投資信託の受益証券の元本の所有者の氏名又は名称及び住所（国内に住所がない場合には、居所）
Where the person receiving payment under item (i) has filed a notification of a tax agent pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes (Act No. 66 of 1962), the name and domicile (or residence, if there is no domicile in Japan) of that tax agent
第一号の支払を受ける者が国税通則法（昭和三十七年法律第六十六号）第百十七条第二項（納税管理人）の規定による納税管理人の届出をしている場合には、その納税管理人の氏名及び住所（国内に住所がない場合には、居所）
any other matters for reference.
その他参考となるべき事項
Supplementary Provisions, Article 4Transitional Measures Concerning Forms
第四条（書式に関する経過措置）
The forms specified in Appended Table III (3), Appended Table III (4), Appended Table V (3), Appended Table V (9), Appended Table V (23), Appended Table V (28) and Appended Table VI (1) of the New Regulation apply to the statements, reports, written notices and Withholding receipts prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes), Article 225 (Payment Reports and Notice of Payment) or Article 226, paragraph (1) (Withholding Receipts) of the Income Tax Act that are attached, submitted or delivered pursuant to those provisions on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern such statements, reports, written notices and Withholding receipts attached, submitted or delivered before that date.
新規則別表第三（三）、別表第三（四）、別表第五（三）、別表第五（九）、別表第五（二十三）、別表第五（二十八）及び別表第六（一）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）、第二百二十五条（支払調書及び支払通知書）又は第二百二十六条第一項（源泉徴収票）の規定により添付し、提出し、又は交付するこれらの規定に規定する計算書、調書、通知書及び源泉徴収票について適用し、同日前に添付し、提出し、又は交付したこれらの計算書、調書、通知書及び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 statement, report, written notice or 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 III (3), Appended Table III (4), Appended Table V (3), Appended Table V (9), Appended Table V (23), Appended Table V (28) and Appended Table VI (1) 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計算書、調書、通知書又は源泉徴収票に新規則別表第三（三）、別表第三（四）、別表第五（三）、別表第五（九）、別表第五（二十三）、別表第五（二十八）及び別表第六（一）に準じて、記載したものをもっ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)
bearer beneficiary certificate of a securities investment trustmachine translation
「無記名証券投資信託の受益証券」
In Article 3, paragraph (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 19 of 1996, the bearer beneficiary certificates of a securities investment trust, referred to in Article 5, paragraph (6) of the supplementary provisions of the Cabinet Order (政令) that Ministry of Finance Order calls 改正令 (the Amending Order), on which the distribution of profits referred to there arises.
Short name set inSupplementary Provisions, Article 3, paragraph (3), item (iii)· applies only in this paragraph