Supplementary Provisions, Article 14Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust
第十四条(信託受益権の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置)
The provisions of Article 81-34, paragraph (1) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the New Regulation apply to the written application under Article 349, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.) of the New Order that is accepted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the written application under Article 349, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.) of the Former Order that was accepted before that date.
新規則第八十一条の三十四第一項(信託受益権の譲渡の対価の受領者の申請により作成する帳簿の記載事項等)の規定は、附則第一条第六号(施行期日)に定める日以後に受理する新令第三百四十九条第三項(信託受益権の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等)の申請書について適用し、同日前に受理した旧令第三百四十九条第三項(信託受益権の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等)の申請書については、なお従前の例による。
The provisions of Article 81-34, paragraph (2) of the New Regulation apply to the written notification submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the written notification submitted before that date pursuant to the provisions of Article 81-34, paragraph (2) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Former Regulation.
新規則第八十一条の三十四第二項の規定は、附則第一条第六号に定める日以後に同項の規定により提出する届出書について適用し、同日前に旧規則第八十一条の三十四第二項(信託受益権の譲渡の対価の受領者の申請により作成する帳簿の記載事項等)の規定により提出した届出書については、なお従前の例による。
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Cabinet Order No. 141 of 2015.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 22 of 2015.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Article 1 of Ministry of Finance Order No. 22 of 2015 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Cabinet Order No. 141 of 2015 amended it.
Short name set inSupplementary Provisions, Article 8, paragraph (2)