Supplementary Provisions, Article 6Transitional Measures Regarding Matters to Be Stated in a Return When Salary or Other Wage Is Not Subject to Withholding
第六条（給与等につき源泉徴収を受けない場合の申告書の記載事項に関する経過措置）
The provisions of Article 69, paragraph (1) (limited to the part pertaining to item (ii)) of the New Regulation apply to the case of filing, on or after January 1, 2022, a return for 2021 and subsequent years (meaning a return under Article 172, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article), and the provisions then in force continue to govern the case where a return was filed before that day and the case where a return for 2020 and earlier years is filed on or after that day.
新規則第六十九条第一項（第二号に係る部分に限る。）の規定は、令和四年一月一日以後に令和三年分以後の申告書（所得税法第百七十二条第一項の規定による申告書をいう。以下この条において同じ。）を提出する場合について適用し、同日前に申告書を提出した場合及び同日以後に令和二年分以前の申告書を提出する場合については、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)
returnmachine translation
「申告書」
In Article 6 of the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 2020, the return that a nonresident receiving salary or remuneration not subject to withholding must file under Article 172, paragraph (1) of the Income Tax Act.
Defined inSupplementary Provisions, Article 6, paragraph (1)· applies only in this article