Supplementary Provisions, Article 24Transitional Measures Concerning Notice by the Person Settling a Futures Contract
第二十四条(先物取引の差金等決済をする者の告知に関する経過措置)
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-36, paragraph (2) of the New Regulation, apply to cases of giving notice under Article 350-3 of the New Order on or after the Effective Date.
新規則第八十一条の三十六第二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三百五十条の三の規定による告知をする場合について適用する。
The provisions of Article 81-36, paragraph (6) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-36, paragraph (6) of the Former Regulation that was submitted before the Effective Date.
新規則第八十一条の三十六第六項の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の三十六第六項に規定する届出書については、なお従前の例による。
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)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 11 of 2020 amended it.
Short name set inSupplementary Provisions, Article 10, paragraph (1)