1 article
Supplementary Provisions, Article 2Transitional Measures Concerning Matters to Be Stated in the Statement of Details of Withheld Tax Amounts, etc. in the Case of Receiving a Refund
第二条（還付を受ける場合の源泉徴収税額等の明細書の記載事項に関する経過措置）
The provisions of Article 53 (Matters to Be Stated in the Statement of Details of Withheld Tax Amounts, etc. in the Case of Receiving a Refund) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to income tax for 2016 and thereafter, and the provisions then in force continue to govern income tax for 2015 or earlier.
改正後の所得税法施行規則（以下「新規則」という。）第五十三条（還付を受ける場合の源泉徴収税額等の明細書の記載事項）の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 35 of 2013.
Short name set inSupplementary Provisions, Article 2, paragraph (1)