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.
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)