Supplementary Provisions, Article 7Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Income Tax Act
第七条（所得税法施行規則の一部改正に伴う経過措置）
The forms specified in Appended Table III (3) and Appended Table III (4) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as the "New Regulation for Enforcement of the Income Tax Act") apply to the statements prescribed in Article 220 of the Income Tax Act that are attached pursuant to the provisions of that Article on or after the Application Start Date, and the provisions then in force continue to govern those statements that were attached before the Application Start Date.
前条の規定による改正後の所得税法施行規則（以下「新所得税法施行規則」という。）別表第三（三）及び別表第三（四）に定める書式は、適用開始日以後に所得税法第二百二十条の規定により添付する同条に規定する計算書について適用し、適用開始日前に添付した当該計算書については、なお従前の例による。
The forms specified in Appended Table IV (1) through Appended Table IV (3) of the New Regulation for Enforcement of the Income Tax Act apply to the paper-based notices prescribed in Article 224, paragraph (2) of the Income Tax Act that are submitted pursuant to the provisions of that paragraph on or after the Application Start Date, and the provisions then in force continue to govern those paper-based notices that were submitted before the Application Start Date.
新所得税法施行規則別表第四（一）から別表第四（三）までに定める書式は、適用開始日以後に所得税法第二百二十四条第二項の規定により提出する同項に規定する告知書について適用し、適用開始日前に提出した当該告知書については、なお従前の例による。
The forms specified in Appended Table V (1), Appended Table V (3), Appended Table V (5) through Appended Table V (7), Appended Table V (9), Appended Table V (10), Appended Table V (18) through Appended Table V (23) and Appended Table V (28) of the New Regulation for Enforcement of the Income Tax Act apply to the records prescribed in Article 225, paragraph (1) of the Income Tax Act that are submitted pursuant to the provisions of that paragraph on or after the Application Start Date, and the provisions then in force continue to govern those records that were submitted before the Application Start Date.
新所得税法施行規則別表第五（一）、別表第五（三）、別表第五（五）から別表第五（七）まで、別表第五（九）、別表第五（十）、別表第五（十八）から別表第五（二十三）まで及び別表第五（二十八）に定める書式は、適用開始日以後に所得税法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、適用開始日前に提出した当該調書については、なお従前の例による。
The form specified in Appended Table VIII (3) of the New Regulation for Enforcement of the Income Tax Act applies to the records prescribed in Article 228, paragraph (2) of the Income Tax Act that are submitted pursuant to the provisions of that paragraph on or after the Application Start Date, and the provisions then in force continue to govern those records that were submitted before the Application Start Date.
新所得税法施行規則別表第八（三）に定める書式は、適用開始日以後に所得税法第二百二十八条第二項の規定により提出する同項に規定する調書について適用し、適用開始日前に提出した当該調書については、なお従前の例による。
The forms prescribed in the preceding paragraphs may, for the time being, be replaced by a statement, paper-based notice or record prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of the preceding Article, on which entries have been made in accordance with Appended Table III (3), Appended Table III (4), Appended Table IV (1) through Appended Table IV (3), Appended Table V (1), Appended Table V (3), Appended Table V (5) through Appended Table V (7), Appended Table V (9), Appended Table V (10), Appended Table V (18) through Appended Table V (23), Appended Table V (28) and Appended Table VIII (3) of the New Regulation for Enforcement of the Income Tax Act.
前各項に規定する書式は、当分の間、前条の規定による改正前の所得税法施行規則の相当の規定に定める計算書、告知書又は調書に、新所得税法施行規則別表第三（三）、別表第三（四）、別表第四（一）から別表第四（三）まで、別表第五（一）、別表第五（三）、別表第五（五）から別表第五（七）まで、別表第五（九）、別表第五（十）、別表第五（十八）から別表第五（二十三）まで、別表第五（二十八）及び別表第八（三）に準じて、記載したものをもってこれに代えることができる。
New Regulation for Enforcement of the Income Tax Actmachine translation
「新所得税法施行規則」
This Ministerial Order as amended by Order of the Ministry of Internal Affairs and Communications and the Ministry of Finance No. 5 of 2016.
Short name set inSupplementary Provisions, Article 7, paragraph (1)