Supplementary Provisions, Article 68Transitional Measures Regarding Payment Reports on Real Property Income, etc.
第六十八条（不動産所得等の支払調書に関する経過措置）
The provisions of Article 90, paragraphs (1) and (2) (Payment Report on Real Property Income, etc.) of the New Regulation apply to the consideration or fees prescribed in paragraph (1) of that Article or the consideration 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 consideration or fees prescribed in Article 90, paragraph (1) (Payment Report on Real Property Income, etc.) of the Former Regulation or the consideration prescribed in paragraph (2) of that Article for which payment was fixed before the Effective Date.
新規則第九十条第一項及び第二項（不動産所得等の支払調書）の規定は、施行日以後に支払の確定する同条第一項に規定する対価若しくは手数料又は同条第二項に規定する対価について適用し、施行日前に支払の確定した旧規則第九十条第一項（不動産所得等の支払調書）に規定する対価若しくは手数料又は同条第二項に規定する対価については、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 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)