Supplementary Provisions, Article 7Transitional Measures Concerning Matters to Be Entered in a Return Form for a Refund Due to Alternative Taxation on Retirement Income
第七条（退職所得の選択課税による還付のための申告書の記載事項に関する経過措置）
The provisions of Article 70 (Matters to Be Entered in a Return Form for a Refund Due to Alternative Taxation on Retirement Income) of the New Regulation apply to a return prescribed in Article 173, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the New Act that is submitted 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 a return prescribed in Article 173, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the Former Act that was submitted before that date.
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Income Tax Act as amended by Article 1 of the 2015 Act partially amending the Income Tax Act and other Acts (Act No. 9 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 Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Income Tax Act as it stood before Article 1 of the 2015 Act partially amending the Income Tax Act and other Acts (Act No. 9 of 2015) amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)