Supplementary Provisions, Article 6Transitional Measures Concerning Forms
第六条（書式に関する経過措置）
The form specified in Appended Table V (7) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 4 (referred to as the "New Regulation for Enforcement of the Income Tax Act" in the following paragraph) applies to the reports or written notices prescribed in Article 225 of the Income Tax Act that are submitted or delivered pursuant to that Article on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern those reports or written notices that were submitted or delivered before that date.
第四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。）別表第五（七）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の規定により提出し、又は交付する同条に規定する調書又は通知書について適用し、同日前に提出し、又は交付した当該調書又は通知書については、なお従前の例による。
For the time being, the form prescribed in the preceding paragraph may be replaced by the report or written notice specified in Appended Table V (7) of the Regulation for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 4, with entries made in it in accordance with Appended Table V (7) 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、第四条の規定による改正前の所得税法施行規則別表第五（七）に定める調書又は通知書に、新所得税法施行規則別表第五（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 6 of the supplementary provisions (附則) of Ministry of Finance Order No. 46 of 2002, the Regulation for Enforcement of the Income Tax Act as amended by Article 4 of that Order.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (2)