Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of the date of enforcement of the Postal Service Privatization Act (Act No. 97 of 2005).
この省令は、郵政民営化法（平成十七年法律第九十七号）の施行の日から施行する。
Supplementary Provisions, Article 4Transitional Measures Concerning Procedures, etc. for Not Being Taxed on Interest and Similar Income from Deposits and Savings of Children or Students
第四条（児童又は生徒の預貯金の利子等につき課税を受けないための手続等に関する経過措置）
The provisions of Article 2, paragraph (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Regulation for Enforcement of the Income Tax Act") apply to the deposits and similar savings prescribed in that paragraph into which a placement prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern the deposits and similar savings prescribed in Article 2, paragraph (1) of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to as the "Former Regulation for Enforcement of the Income Tax Act") into which a placement prescribed in that paragraph was made before the Effective Date.
Supplementary Provisions, Article 5Transitional Measures Concerning the Matters to Be Certified, etc. Concerning the Life Insurance Premium Deduction
第五条（生命保険料控除に関する証明事項等に関する経過措置）
The provisions then in force continue to govern the documents listed in Article 262, paragraph (1), item (v) of the Order for Enforcement of the Income Tax Act pertaining to insurance premiums or contributions that were paid, before the Effective Date, by postal transfer prescribed in Article 47-2, paragraph (1), item (i) of the Former Regulation for Enforcement of the Income Tax Act or by bank transfer made using a payment slip prescribed in that item.
施行日前に旧所得税法施行規則第四十七条の二第一項第一号に規定する郵便振替又は同号に規定する払込書を用いて行う銀行振込を利用して払い込んだ保険料又は掛金に係る所得税法施行令第二百六十二条第一項第五号に掲げる書類については、なお従前の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning Matters Certified by Submission or Presentation of Documents Pertaining to the Return for Insurance Premium Deduction
第六条（保険料控除申告書に関する書類の提出又は提示により証明する事項に関する経過措置）
The provisions then in force continue to govern the documents listed in Article 319, item (iii) of the Order for Enforcement of the Income Tax Act pertaining to insurance premiums or contributions that were paid, before the Effective Date, by postal transfer prescribed in Article 76, item (i) of the Former Regulation for Enforcement of the Income Tax Act or by bank transfer made using a payment slip prescribed in that item.
施行日前に旧所得税法施行規則第七十六条第一号に規定する郵便振替又は同号に規定する払込書を用いて行う銀行振込を利用して払い込んだ保険料又は掛金に係る所得税法施行令第三百十九条第三号に掲げる書類については、なお従前の例による。
Supplementary Provisions, Article 7Transitional Measures Concerning the Scope, etc. of Contracts to Make Deposits or Savings, etc. Repeatedly
第七条（反復して預貯金等の預入等をすることを約する契約の範囲等に関する経過措置）
The provisions then in force continue to govern interest and similar income prescribed in Article 224, paragraph (1) of the Income Tax Act that is received on the fixed-amount postal savings or time postal savings prescribed in Article 81-4, item (v) or (vi) of the Former Regulation for Enforcement of the Income Tax Act that were placed before the Effective Date under the contract listed in those items.
旧所得税法施行規則第八十一条の四第五号又は第六号に掲げる契約に基づき施行日前に預入をしたこれらの規定に規定する定額郵便貯金又は定期郵便貯金につき支払を受ける所得税法第二百二十四条第一項に規定する利子等については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning Submission of Payment Reports
第八条（支払調書の提出に関する経過措置）
The provisions of Article 82, paragraph (2), item (ii) of the New Regulation for Enforcement of the Income Tax Act apply to the interest and similar income prescribed in that item that falls under the provisions of that item and is to be paid on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income prescribed in that item that falls under the provisions of Article 82, paragraph (2), item (ii) of the Former Regulation for Enforcement of the Income Tax Act and is to be paid before the Effective Date.
新所得税法施行規則第八十二条第二項第二号の規定は、施行日以後に支払うべき同号の規定に該当する同号に規定する利子等について適用し、施行日前に支払うべき旧所得税法施行規則第八十二条第二項第二号の規定に該当する同号に規定する利子等については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures Concerning Forms
第九条（書式に関する経過措置）
The forms specified in Appended Table III (1) and Appended Table V (1) of the New Regulation for Enforcement of the Income Tax Act apply to the statements and reports prescribed in Article 220 or Article 225 of the Income Tax Act that are attached or submitted pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern those statements and reports that were attached or submitted before the Effective Date.
新所得税法施行規則別表第三（一）及び別表第五（一）に定める書式は、施行日以後に所得税法第二百二十条又は第二百二十五条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及び調書について適用し、施行日前に添付し、又は提出したこれらの計算書及び調書については、なお従前の例による。
For the time being, the forms prescribed in the preceding paragraph may be replaced by the statements or reports specified in the corresponding provisions of the Former Regulation for Enforcement of the Income Tax Act, with entries made in them in accordance with Appended Table III (1) and Appended Table V (1) of the New Regulation for Enforcement of the Income Tax Act.
placementmachine translation
「預入等」
In Article 2, a deposit into deposits or savings (預貯金), or a placement in a jointly managed trust (合同運用信託), made by schoolchildren in their representative's name under the guidance of their school's head.
Short name set inArticle 2, paragraph (1)· applies only in this article
deposits and similar savingsmachine translation
「預貯金等」
In Article 2, deposits or savings (預貯金) or jointly managed trusts (合同運用信託) placed by schoolchildren, other than those described in Article 9, paragraph (1), item (i) of the Income Tax Act or Article 33 of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (on tax-exempt deposits and savings).
Short name set inArticle 2, paragraph (1)· applies only in this article
New Regulation for Enforcement of the Income Tax Actmachine translation
「新所得税法施行規則」
This Ministerial Order as amended by Article 2 of Ministry of Finance Order No. 55 of 2007.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Former Regulation for Enforcement of the Income Tax Actmachine translation
「旧所得税法施行規則」
This Ministerial Order as it stood before Article 2 of Ministry of Finance Order No. 55 of 2007 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)