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 III (1) of the New Regulation applies to the statement prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the New Act that is attached pursuant to that Article on or after the date prescribed in Article 1, item (iii) of the Supplementary Provisions, and the provisions then in force continue to govern that statement attached before that date.
The provisions of Article 94-2, paragraph (1) (Withholding Receipt for a public pension or retirement package) of the New Regulation and the form specified in Appended Table VI (3) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (3) (Withholding Receipts) of the New Act that is submitted or delivered pursuant to that paragraph on or after January 1, 2005, and the provisions then in force continue to govern that Withholding receipt submitted or delivered before that date.
新規則第九十四条の二第一項（公的年金等の源泉徴収票）の規定及び新規則別表第六（三）に定める書式は、平成十七年一月一日以後に新法第二百二十六条第三項（源泉徴収票）の規定により提出し、又は交付する同項に規定する源泉徴収票について適用し、同日前に提出し、又は交付した当該源泉徴収票については、なお従前の例による。
For the time being, the forms prescribed in the preceding two paragraphs may be replaced by the statement or Withholding receipt specified in the corresponding provisions of the Former Regulation, with entries made in it in accordance with Appended Table III (1) and Appended Table VI (3) of the New Regulation.
Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 26 of 2004, the Income Tax Act as amended by Article 1 of the 2004 Act partially amending the Income Tax Act and other Acts (Act No. 14 of 2004).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 26 of 2004.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 26 of 2004 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)