Supplementary Provisions, Article 40Transitional Measures Concerning Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction
第四十条(給与所得者の保険料控除申告書の記載事項に関する経過措置)
The provisions of Article 75 of the New Regulation (Matters to Be Stated in a Salary Income Earner's Return for Insurance Premium Deduction) apply to a salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) of the New Act (Salary Income Earner's Return for Insurance Premium Deduction) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) of the Former Act (Salary Income Earner's Return for Insurance Premium Deduction) that was submitted before the Effective Date.
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)