Supplementary Provisions

附　則

This Ministerial Order comes into effect as of the date of enforcement of the Act Partially Amending the Commercial Code, etc. (Act No. 125 of 1999).

この省令は、商法等の一部を改正する法律（平成十一年法律第百二十五号）の施行の日から施行する。

The form specified in Appended Table V (30) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") applies to the reports submitted pursuant to Article 225, paragraph (1) (Payment Reports) of the Income Tax Act on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern such reports submitted before that date.

改正後の所得税法施行規則（以下「新規則」という。）別表第五（三十）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し、同日前に提出した当該調書については、なお従前の例による。

The form prescribed in the preceding paragraph may, for the time being, be replaced with a report 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 V (30) 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調書に新規則別表第五（三十）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。

Search

Supplementary Provisions