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。

The forms specified in Appended Table II (4) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") and Appended Table II (4) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation after amendment (hereinafter referred to as the "New Special Taxation Measures Regulation") apply to the statements prescribed in Article 15 of the New Regulation and Article 2-5, paragraph (2) of the New Special Taxation Measures Regulation that are submitted on or after the date of enforcement of this Ministerial Order. In this case, where there are unavoidable circumstances that make it impossible to use the forms of those statements specified in the Regulation for Enforcement of the Income Tax Act before amendment and the Regulation for Enforcement of the Act on Special Measures Concerning Taxation before amendment, those statements prepared in accordance with Appended Table II (4) of the New Regulation and Appended Table II (4) of the New Special Taxation Measures Regulation may be used instead.

改正後の所得税法施行規則（以下「新規則」という。）別表第二（四）及び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。）別表第二（四）に定める書式は、この省令の施行の日以後に提出する新規則第十五条及び新措置法規則第二条の五第二項に規定する申告書について適用する。この場合において、当該申告書の書式を改正前の所得税法施行規則及び改正前の租税特別措置法施行規則に定める当該申告書の書式によることにつきやむを得ない事情があるときは、新規則別表第二（四）及び新措置法規則別表第二（四）に準じて記載した当該申告書をもってこれに代えることができる。

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Supplementary Provisions