Supplementary Provisions

附　則

This Ministerial Order comes into effect as of the date of promulgation; provided, however, that the provisions amending Article 19-14-2 of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation in Article 1 and the provisions of the following paragraph through paragraph (7) of the Supplementary Provisions come into effect as of September 1, 2016.

この省令は、公布の日から施行する。ただし、第一条中租税特別措置法施行規則第十九条の十四の二の改正規定及び次項から附則第七項までの規定は、平成二十八年九月一日から施行する。

The form specified in Appended Table V (20) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of the preceding paragraph (referred to as the "New Regulation for Enforcement of the Income Tax Act" in the following paragraph) applies to the records prescribed in Article 225, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) that are submitted pursuant to the provisions of that paragraph on or after September 1, 2016, and the provisions then in force continue to govern the records prescribed in that paragraph that were submitted before that date.

前項の規定による改正後の所得税法施行規則（次項において「新所得税法施行規則」という。）別表第五（二十）に定める書式は、平成二十八年九月一日以後に所得税法（昭和四十年法律第三十三号）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、同日前に提出した同項に規定する調書については、なお従前の例による。

The form prescribed in the preceding paragraph may, for the time being, be replaced by a record prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of paragraph (5) of the Supplementary Provisions, on which entries have been made in accordance with Appended Table V (20) of the New Regulation for Enforcement of the Income Tax Act.

前項に規定する書式は、当分の間、附則第五項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調書に、新所得税法施行規則別表第五（二十）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。

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Supplementary Provisions