Supplementary Provisions, Article 6Transitional Measures Concerning Forms
第六条（書式に関する経過措置）
The form specified in Appended Table VI (1) of the New Regulation applies to the Withholding receipt prescribed in Article 226, paragraph (1) of the New Act that is submitted pursuant to the provisions of that paragraph, or delivered pursuant to the provisions of that paragraph or the proviso to paragraph (4) of that Article, in respect of the salary or other wage prescribed in Article 226, paragraph (1) of the New Act that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") that was submitted pursuant to the provisions of that paragraph, or delivered pursuant to the provisions of that paragraph or the proviso to Article 226, paragraph (4) of the Former Act, in respect of the salary or other wage prescribed in Article 226, paragraph (1) of the Former Act that is to be paid before the Effective Date.
新規則別表第六（一）に定める書式は、施行日以後に支払うべき新法第二百二十六条第一項に規定する給与等につき同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第一項に規定する源泉徴収票について適用し、施行日前に支払うべき改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第二百二十六条第一項に規定する給与等につき同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第一項に規定する源泉徴収票については、なお従前の例による。
The provisions of Article 94-2, paragraph (1) of the New Regulation and the form specified in Appended Table VI (3) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (3) of the New Act that is submitted pursuant to the provisions of that paragraph, or delivered pursuant to the provisions of that paragraph or the proviso to paragraph (4) of that Article, in respect of the public pension or retirement package prescribed in Article 226, paragraph (3) of the New Act that is to be paid on or after January 1, 2020, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (3) of the Former Act that was submitted pursuant to the provisions of that paragraph, or delivered pursuant to the provisions of that paragraph or the proviso to paragraph (4) of that Article, in respect of the public pension or retirement package prescribed in Article 226, paragraph (3) of the Former Act that is to be paid before that day.
新規則第九十四条の二第一項の規定及び新規則別表第六（三）に定める書式は、令和二年一月一日以後に支払うべき新法第二百二十六条第三項に規定する公的年金等につき同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第三項に規定する源泉徴収票について適用し、同日前に支払うべき旧法第二百二十六条第三項に規定する公的年金等につき同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第三項に規定する源泉徴収票については、なお従前の例による。
The forms prescribed in the preceding two paragraphs may, for the time being, be replaced by Withholding receipts prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1, in which entries have been made in accordance with Appended Table VI (1) and Appended Table VI (3) of the New Regulation.
前二項に規定する書式は、当分の間、第一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源泉徴収票に、新規則別表第六（一）及び別表第六（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。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 6 of 2019.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 6 of 2019, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 6 of 2019, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 6 of 2019, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), as read under Article 6, paragraph (1) of that Act's supplementary provisions.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 6 of 2019, the Income Tax Act as it stood before Article 1 of Act No. 6 of 2019, which those supplementary provisions call 改正法 (the amending law), amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)