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Supplementary Provisions, Article 8Transitional Measures Concerning Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction

第八条(給与所得者の保険料控除申告書の記載事項に関する経過措置)

The provisions of Article 75, paragraph (1) (Matters to Be Entered in a Salary Income Earner's Return for Insurance Premium Deduction) of the New Regulation apply to the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the New Act that is submitted or accepted on or after the Effective Date, and the provisions then in force continue to govern the salary income earner's return for insurance premium deduction prescribed in (Salary Income Earner's Return for Insurance Premium Deduction) of the Former Act that was submitted or accepted before the Effective Date.

新規則第七十五条第一項(給与所得者の保険料控除申告書の記載事項)の規定は、施行日以後に提出し、又は受理する(給与所得者の保険料控除申告書)に規定する給与所得者の保険料控除申告書について適用し、施行日前に提出し、又は受理した(給与所得者の保険料控除申告書)に規定する給与所得者の保険料控除申告書については、なお従前の例による。

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