Supplementary Provisions, Article 45Transitional Measures Concerning a Written Application for Approval of the Special Provisions on the Due Date for Payment
第四十五条（納期の特例に関する承認の申請書に関する経過措置）
The provisions of Article 78 of the New Regulation (Written Application for Approval of the Special Provisions on the Due Date for Payment) apply to a written application under Article 217, paragraph (1) of the New Act (Application for Approval of the Special Provisions on the Due Date for Payment, etc.) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 217, paragraph (1) of the Former Act (Application for Approval of the Special Provisions on the Due Date for Payment, etc.) 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)