Supplementary Provisions, Article 10Transitional Measures Regarding Matters to Be Stated in Documents Submitted to Change the Place for Tax Payment
第十条（納税地を変更するための提出書類の記載事項に関する経過措置）
The provisions of Article 17 (Matters to Be Stated in Documents Submitted to Change the Place for Tax Payment) of the New Regulation apply to documents under Article 16, paragraphs (3) through (5) (Special Provisions on the Place for Tax Payment) of the New Act that are submitted on or after the Effective Date, and the provisions then in force continue to govern documents under Article 16, paragraphs (3) through (5) (Special Provisions on the Place for Tax Payment) of the Former Act that were submitted before the Effective Date.
新規則第十七条（納税地を変更するための提出書類の記載事項）の規定は、施行日以後に提出する新法第十六条第三項から第五項まで（納税地の特例）の書類について適用し、施行日前に提出した旧法第十六条第三項から第五項まで（納税地の特例）の書類については、なお従前の例による。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 53 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as amended by Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act).
Short name set inSupplementary Provisions, Article 6, paragraph (2)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as it stood before Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act) amended it.
Short name set inSupplementary Provisions, Article 9, paragraph (1)