Supplementary Provisions, Article 2Transitional Measures Concerning Forms
第二条（書式に関する経過措置）
The provisions of Article 93, paragraph (1) and Article 96, paragraph (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (referred to as the "New Regulation for Enforcement of the Income Tax Act" in the following paragraph), and the forms prescribed in Appended Table V (7), Appended Table V (28), Appended Table VI (1) and Appended Table VII, apply to the reports, written notices, Withholding receipts and statements prescribed in Articles 225 through 227 of the Income Tax Act that are submitted or delivered pursuant to those provisions on or after the day this Ministerial Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those reports, written notices, Withholding receipts and statements that were submitted or delivered before the Effective Date.
第一条の規定による改正後の所得税法施行規則（次項において「新所得税法施行規則」という。）第九十三条第一項及び第九十六条第一項の規定並びに別表第五（七）、別表第五（二十八）、別表第六（一）及び別表第七に定める書式は、この省令の施行の日（以下「施行日」という。）以後に所得税法第二百二十五条から第二百二十七条まで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調書、通知書、源泉徴収票及び計算書について適用し、施行日前に提出し、又は交付したこれらの調書、通知書、源泉徴収票及び計算書については、なお従前の例による。
The forms prescribed in the preceding paragraph may, for the time being, be replaced with the report, written notice, Withholding receipt or statement prescribed in the corresponding provision of the Regulation for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1, with entries made in accordance with Appended Table V (7), Appended Table V (28), Appended Table VI (1) and Appended Table VII of the New Regulation for Enforcement of the Income Tax Act.
前項に規定する書式は、当分の間、第一条の規定による改正前の所得税法施行規則の相当の規定に定める調書、通知書、源泉徴収票又は計算書に新所得税法施行規則別表第五（七）、別表第五（二十八）、別表第六（一）及び別表第七に準じて、記載したものをもってこれに代えることができる。
New Regulation for Enforcement of the Income Tax Actmachine translation
「新所得税法施行規則」
In Article 2 of the supplementary provisions (附則) of Ministry of Finance Order No. 55 of 2001, the Regulation for Enforcement of the Income Tax Act as amended by Article 1 of that Order.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (2)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 55 of 2001, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)