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Supplementary Provisions, Article 4Transitional Measures Concerning Forms of Applications for Tax-Exempt Postal Savings, etc.

第四条(非課税郵便貯金申込書等の書式に関する経過措置)

The forms specified in Appended Table I (1) through Appended Table II (6) of the New Regulation and as amended by the provisions of (hereinafter referred to as the "New Special Taxation Measures Regulation") apply to the application forms, written notifications or statements prescribed in (Forms of Applications for Tax-Exempt Postal Savings, etc.) and Article 15 (Forms of Statements of Tax-Exempt Savings, etc.) of the New Regulation and (Exemption from Taxation of Interest on Small-Amount Public Bonds of the Elderly, etc.) of the New Special Taxation Measures Regulation that are submitted on or after February 2, 1998, and the provisions then in force continue to govern such application forms, written notifications or statements submitted before the Effective Date.

新規則別表第一(一)から(六)まで及びの規定による改正後の租税特別措置法施行規則(以下「新措置法規則」という。)(一)から(六)までに定める書式は、平成十年二月二日以後に提出する(非課税郵便貯金申込書等の書式)、第十五条(非課税貯蓄申告書等の書式)及び(老人等の少額公債の利子の非課税)に規定する申込書、届出書又は申告書について適用し、施行日前に提出したこれらの申込書、届出書又は申告書については、なお従前の例による。

The forms prescribed in the preceding paragraph may, for the time being, be replaced with an application form, written notification or statement specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before amendment by the provisions of and the Regulation for Enforcement of the Act on Special Measures Concerning Taxation before amendment by the provisions of on which entries have been made in accordance with Appended Table I (1) through Appended Table II (6) of the New Regulation and (6) of the New Special Taxation Measures Regulation.

前項に規定する書式は、当分の間、の規定による改正前の所得税法施行規則及びの規定による改正前の租税特別措置法施行規則の相当の規定に定める申込書、届出書又は申告書に新規則別表第一(一)から(六)まで及び(一)から(六)までに準じて、記載したものをもってこれに代えることができる。

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