Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of January 1, 2011.
この省令は、平成二十三年一月一日から施行する。
Supplementary Provisions, Article 2Transitional Measures Concerning Forms
第二条（書式に関する経過措置）
The form prescribed in Appended Table V (31) 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") applies to the reports prescribed in Article 225, paragraph (1) of the Income Tax Act that are submitted pursuant to the provisions of that paragraph on or after the day this Ministerial Order comes into effect, and the provisions then in force continue to govern those reports that were submitted before that day.
第二条の規定による改正後の所得税法施行規則（以下「新所得税法施行規則」という。）別表第五（三十一）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第一項の規定により提出する同項に規定する調書について適用し、同日前に提出した当該調書については、なお従前の例による。
The form prescribed in the preceding paragraph may, for the time being, be replaced with the report prescribed in the corresponding provision of the Regulation for Enforcement of the Income Tax Act before the amendment by the provisions of Article 2, with entries made in accordance with Appended Table V (31) 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、第二条の規定による改正前の所得税法施行規則の相当の規定に定める調書に、新所得税法施行規則別表第五（三十一）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」
This Ministerial Order as amended by Article 2 of Ministry of Finance Order No. 61 of 2010.
Short name set inSupplementary Provisions, Article 2, paragraph (1)