Supplementary Provisions, Article 2Transitional Measures Concerning Payment Reports on Life Insurance Proceeds, etc.
第二条（生命保険金等の支払調書に関する経過措置）
The provisions of Article 86 (limited to the portion pertaining to paragraph (2)) (Payment Report on Life Insurance Proceeds, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to pensions listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. for Improving the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 82 of 2011; hereinafter referred to as the "Amending Act" in the following paragraph) (hereinafter referred to as the "New Act") for which payment is finalized on or after January 1, 2013.
When a person who pays a pension prescribed in the preceding paragraph for which payment was finalized in 2011 and 2012 (limited to one for which the year that includes the date of commencement of payment is 2011 or 2012) submits, for the year that includes the date of commencement of payment, the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") with respect to that pension, with regard to the application of Article 86, paragraph (1) (Payment Report on Life Insurance Proceeds, etc.) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation"), "the matters listed" is deemed to be replaced with "the matters listed and a statement that the life insurance benefit, etc. is a pension listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the Act".
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)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 29 of 2011, short name for the 2011 Act partially amending the Income Tax Act and other Acts to improve the tax system in response to the severe economic and employment situation (Act No. 82 of 2011).
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (2)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 29 of 2011, the Income Tax Act as amended by Article 1 of the 2011 Act partially amending the Income Tax Act and other Acts to improve the tax system in response to the severe economic and employment situation (Act No. 82 of 2011).
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. 29 of 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 29 of 2011, the Income Tax Act as it stood before Article 1 of the 2011 Act partially amending the Income Tax Act and other Acts to improve the tax system in response to the severe economic and employment situation (Act No. 82 of 2011) amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 29 of 2011 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)