Supplementary Provisions, Article 31Transitional Provisions Concerning Notification of the Opening of an Office Paying Salary or Other Wages and Similar Events
第三十一条(給与等の支払をする事務所の開設等の届出に関する経過規定)
Article 230 (Notification of the Opening of an Office Paying Salary or Other Wages and Similar Events) of the New Act applies where an office, place of business, or other equivalent facility prescribed in that Article is established, relocated, or closed on or after the Effective Date, and the provisions then in force continue to govern where a report under Article 60 (Reports by Payers of Salary) of the Former Act became required before that date.
the New Actmachine translation
「新法」
The Income Tax Act in the form this Act (Act No. 33 of 1965) gives it, as against the Income Tax Act it replaced.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date this Act (Act No. 33 of 1965) itself comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
The Act as it stood before the amendment these supplementary provisions deal with.
Short name set inSupplementary Provisions, Article 3, paragraph (1)