Supplementary Provisions, Article 67Transitional Measures Regarding Payment Reports on Income of Nonresidents, etc.
第六十七条（非居住者等の所得の支払調書に関する経過措置）
The provisions of Article 89, paragraphs (1) and (2) (Payment Report on Income of Nonresidents, etc.) of the New Regulation apply to the profits prescribed in paragraph (1) of that Article or the domestic source income prescribed in paragraph (2) of that Article for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the profits prescribed in Article 89, paragraph (1) (Payment Report on Income of Nonresidents, etc.) of the Former Regulation or the domestic source income prescribed in paragraph (2) of that Article for which payment was fixed before the Effective Date.
domestic source incomemachine translation
「国内源泉所得」
In Article 89, the domestic source income (国内源泉所得) listed in Article 161, paragraph (1), items (vi), (vii) and (x) to (xiii) of the Income Tax Act.
Short name set inArticle 89, paragraph (2)· applies only in this article
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 Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 53 of 2014 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)