Supplementary Provisions, Article 14Transitional Measures Concerning Records of Matters Confirmed by Handlers of Payment of Interest and Similar Income from Bearer Public and Corporate Bonds and Retention of Books and Documents, etc.
第十四条(無記名公社債の利子等の支払の取扱者等の確認事項の記録及び帳簿書類の保存等に関する経過措置)
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-12, paragraph (1) of the New Regulation, apply to cases where, on or after the Effective Date, a paper-based notice prescribed in Article 339, paragraph (1) of the New Order is submitted, a paper-based notice is submitted under paragraph (3) of that Article, or the documents prescribed in paragraph (4) of that Article are submitted.
新規則第八十一条の十二第一項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百三十九条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項に規定する書類の提出をする場合について適用する。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 11 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 2020, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 1 of Cabinet Order No. 111 of 2020.
Short name set inSupplementary Provisions, Article 9, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 11 of 2020, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 9, paragraph (1)