Supplementary Provisions, Article 5Transitional Measures Concerning Matters to Be Stated in Statements of Discontinuance of Tax-Exempt Savings, etc.
第五条（非課税貯蓄廃止申告書等の記載事項に関する経過措置）
The provisions of Article 9, paragraph (1) (Matters to Be Stated in Statements of Discontinuance of Tax-Exempt Savings, etc.) of the New Regulation apply to the statement of discontinuance of tax-exempt savings prescribed in Article 45, paragraph (1) (Statement of Discontinuance of Tax-Exempt Savings) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern the statement of discontinuance of tax-exempt savings prescribed in Article 45, paragraph (1) (Statement of Discontinuance of Tax-Exempt Savings) of the Former Order that was submitted before the Effective Date.
The provisions of Article 9, paragraph (2) of the New Regulation apply to the documents under Article 45, paragraph (5) of the New Order that are submitted on or after the Effective Date, and the provisions then in force continue to govern the documents under Article 45, paragraph (5) of the Former Order that were submitted before the Effective Date.
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 15 of Cabinet Order No. 179 of 2014.
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. 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)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)