Supplementary Provisions, Article 7Transitional Measures Concerning Forms
第七条（書式に関する経過措置）
The forms specified in Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table IV (2), Appended Table IV (3), Appended Table V (3), Appended Table V (4), Appended Table V (5) and Appended Table VIII (2) of the New Regulation apply to the statements, paper-based notices and reports prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding), Article 224, paragraph (2) (Notice by a Person Receiving Dividends, etc.), Article 225, paragraph (1) (Payment Reports and Notices of Payment) or Article 228, paragraph (1) (Reports on Dividend Income, etc. Received by the Person of Record) of the New Act that are attached or submitted pursuant to those provisions on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern the statements, paper-based notices and reports prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding), Article 224, paragraph (2) (Notice by a Person Receiving Dividends, etc.), Article 225, paragraph (1) (Payment Reports and Notices of Payment) or Article 228, paragraph (1) (Reports on Dividend Income, etc. Received by the Person of Record) of the Former Act that were attached or submitted pursuant to those provisions before the Effective Date of the Trust Act.
新規則別表第三（一）、別表第三（二）、別表第三（四）、別表第四（二）、別表第四（三）、別表第五（三）、別表第五（四）、別表第五（五）及び別表第八（二）に定める書式は、信託法施行日以後に新法第二百二十条（源泉徴収に係る所得税の納付手続）、第二百二十四条第二項（配当等の受領者の告知）、第二百二十五条第一項（支払調書及び支払通知書）又は第二百二十八条第一項（名義人受領の配当所得等の調書）の規定により添付し、又は提出するこれらの規定に規定する計算書、告知書及び調書について適用し、信託法施行日前に旧法第二百二十条（源泉徴収に係る所得税の納付手続）、第二百二十四条第二項（配当等の受領者の告知）、第二百二十五条第一項（支払調書及び支払通知書）又は第二百二十八条第一項（名義人受領の配当所得等の調書）の規定により添付し、又は提出したこれらの規定に規定する計算書、告知書及び調書については、なお従前の例による。
The form specified in Appended Table V (6) of the New Regulation as amended by the provisions amending Appended Table V (6) (limited to the part that changes Note 2 (10) of the Remarks to that table to Note 2 (11), and the part that changes Note 2 (9) of the Remarks to that table to Note 2 (10), Note 2 (8) to Note 2 (9) and Note 2 (7) to Note 2 (8), and adds the following after Note 2 (6) of the Remarks to that table) applies to the written notice prescribed in Article 225, paragraph (2) of the New Act that is delivered pursuant to Article 225, paragraph (2) of the New Act or the proviso to paragraph (3) of that Article on or after January 1, 2008, and the provisions then in force continue to govern the written notice prescribed in Article 225, paragraph (2) of the Former Act that was delivered pursuant to that paragraph before that date.
別表第五（六）の改正規定（同表の備考２（１０）を同表の備考２（１１）とする部分及び同表の備考２（９）を同表の備考２（１０）とし、同表の備考２（８）を同表の備考２（９）とし、同表の備考２（７）を同表の備考２（８）とし、同表の備考２（６）の次に次のように加える部分に限る。）による新規則別表第五（六）に定める書式は、平成二十年一月一日以後に新法第二百二十五条第二項又は第三項ただし書の規定により交付する同条第二項に規定する通知書について適用し、同日前に旧法第二百二十五条第二項の規定により交付した同項に規定する通知書については、なお従前の例による。
The forms specified in Appended Table V (7) and Appended Table V (29) of the New Regulation as amended by the provisions amending Appended Table V (7) (excluding the part pertaining to Note 2 (2) of the Remarks to that table and the part pertaining to Note 2 (3) of the Remarks to that table) and the provisions amending Appended Table V (29) (excluding the part pertaining to Note 2 (2) of the Remarks to that table) apply to the reports and written notices prescribed in Article 225, paragraph (1) or (2) of the New Act that are submitted or delivered pursuant to Article 225, paragraph (1) or (2) of the New Act on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern the reports and written notices prescribed in Article 225, paragraph (1) or (2) of the Former Act that were submitted or delivered pursuant to Article 225, paragraph (1) or (2) of the Former Act before the Effective Date of the Trust Act.
別表第五（七）の改正規定（同表の備考２（２）に係る部分及び同表の備考２（３）に係る部分を除く。）及び別表第五（二十九）の改正規定（同表の備考２（２）に係る部分を除く。）による新規則別表第五（七）及び別表第五（二十九）に定める書式は、信託法施行日以後に新法第二百二十五条第一項又は第二項の規定により提出し、又は交付する同条第一項又は第二項に規定する調書及び通知書について適用し、信託法施行日前に旧法第二百二十五条第一項又は第二項の規定により提出し、又は交付した同条第一項又は第二項に規定する調書及び通知書については、なお従前の例による。
The forms specified in Appended Table V (7) and Appended Table V (29) of the New Regulation as amended by the provisions amending Appended Table V (7) (limited to the part pertaining to Note 2 (2) of the Remarks to that table and the part pertaining to Note 2 (3) of the Remarks to that table) and the provisions amending Appended Table V (29) (limited to the part pertaining to Note 2 (2) of the Remarks to that table) apply to the reports and written notices prescribed in Article 225, paragraph (1) or (2) of the New Act that are submitted or delivered pursuant to Article 225, paragraph (1) or (2) of the New Act on or after May 1, 2007, and the provisions then in force continue to govern the reports and written notices prescribed in Article 225, paragraph (1) or (2) of the Former Act that were submitted or delivered pursuant to Article 225, paragraph (1) or (2) of the Former Act before that date.
別表第五（七）の改正規定（同表の備考２（２）に係る部分及び同表の備考２（３）に係る部分に限る。）及び別表第五（二十九）の改正規定（同表の備考２（２）に係る部分に限る。）による新規則別表第五（七）及び別表第五（二十九）に定める書式は、平成十九年五月一日以後に新法第二百二十五条第一項又は第二項の規定により提出し、又は交付する同条第一項又は第二項に規定する調書及び通知書について適用し、同日前に旧法第二百二十五条第一項又は第二項の規定により提出し、又は交付した同条第一項又は第二項に規定する調書及び通知書については、なお従前の例による。
The forms specified in Appended Table VI (1) through Appended Table VI (3) of the New Regulation apply to the Withholding receipts prescribed in Article 226, paragraphs (1) through (3) (Withholding Receipts) of the New Act that are submitted pursuant to those provisions, or delivered pursuant to those provisions or the proviso to paragraph (4) of that Article, on or after January 1, 2008, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraphs (1) through (3) (Withholding Receipts) of the Former Act that were submitted or delivered pursuant to those provisions before that date.
新規則別表第六（一）から別表第六（三）までに定める書式は、平成二十年一月一日以後に新法第二百二十六条第一項から第三項まで（源泉徴収票）の規定により提出し、又はこれらの規定若しくは同条第四項ただし書の規定により交付する同条第一項から第三項までに規定する源泉徴収票について適用し、同日前に旧法第二百二十六条第一項から第三項まで（源泉徴収票）の規定により提出し、又は交付した同条第一項から第三項までに規定する源泉徴収票については、なお従前の例による。
The form specified in Appended Table VII (1) of the New Regulation applies to the statement prescribed in Article 227 (Trust Accounting Statements) of the New Act pertaining to a business year of a trust company that starts on or after the Effective Date of the Trust Act (or, in the case of a trustee other than a trust company, the statement prescribed in that Article that is submitted on or after January 1, 2009), and the provisions then in force continue to govern the statement prescribed in Article 227 (Statements Concerning Trusts) of the Former Act pertaining to a business year that started before the Effective Date of the Trust Act (or, in the case of a trustee other than a trust company, the statement prescribed in that Article that is submitted before January 1, 2009).
The forms specified in Appended Table VII (2) and Appended Table VIII (3) of the New Regulation apply to the statements and reports prescribed in Article 227-2 (Statement Concerning Partner Income from Limited Liability Partnerships, etc.) or Article 228, paragraph (2) of the New Act that are submitted pursuant to those provisions on or after January 1, 2008, and the provisions then in force continue to govern the statement prescribed in Article 227-2 (Statement Concerning Partner Income from Limited Liability Partnerships, etc.) of the Former Act that was submitted pursuant to that Article before that date.
新規則別表第七（二）及び別表第八（三）に定める書式は、平成二十年一月一日以後に新法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）又は第二百二十八条第二項の規定により提出するこれらの規定に規定する計算書及び調書について適用し、同日前に提出した旧法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）の規定により提出した同条に規定する計算書については、なお従前の例による。
For the time being, the forms prescribed in the preceding paragraphs may be replaced by the statements, paper-based notices, reports, written notices or Withholding receipts specified in the corresponding provisions of the Former Regulation, with entries made in them in accordance with Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table IV (2), Appended Table IV (3), Appended Table V (3) through Appended Table V (7), Appended Table V (29), Appended Table VI (1) through Appended Table VI (3), Appended Table VII (1), Appended Table VII (2) or Appended Table VIII (2) 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 Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 12 of 2007.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2007, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2007, the Income Tax Act as it stood before Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 12 of 2007 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
trust companymachine translation
「信託会社」
In Article 6 of the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2007, a trust company as Article 227 of the Income Tax Act, as Act No. 6 of 2007 amended it, refers to it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)
Effective Date of the Trust Actmachine translation
「信託法施行日」
The date the Trust Act (Act No. 108 of 2006) came into effect, which Article 1, item (v) of the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2007 sets as the day several of that Order's provisions come into effect.
Short name set inSupplementary Provisions, Article 6, paragraph (1)