Supplementary Provisions, Article 17Transitional Measures Concerning Notices, Payment Reports, and Notices of Payment
第十七条（告知、支払調書及び支払通知書に関する経過措置）
The provisions of Article 224-3, paragraph (3) of the new Income Tax Act apply to the delivery of money or other assets prescribed in Article 224-3, paragraph (3) of the new Income Tax Act by reason of an event set forth in one of the items of Article 25, paragraph (1) of the new Income Tax Act which occurs on or after April 1, 2001, and the provisions then in force continue to govern the delivery of those assets by reason of an event set forth in those items which occurred before that date.
新所得税法第二百二十四条の三第三項の規定は、平成十三年四月一日以後に生ずる新所得税法第二十五条第一項各号に掲げる事由による新所得税法第二百二十四条の三第三項に規定する金銭その他の資産の交付について適用し、同日前に生じた当該各号に掲げる事由による当該資産の交付については、なお従前の例による。
The provisions of Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xi) of that paragraph) apply to the delivery of money or other assets prescribed in Article 225, paragraph (1), item (xi) of the new Income Tax Act by reason of an event set forth in one of the items of Article 25, paragraph (1) of the new Income Tax Act which occurs on or after April 1, 2001, and the provisions then in force continue to govern the delivery of those assets by reason of an event set forth in those items which occurred before that date.
新所得税法第二百二十五条第一項（同項第十一号に係る部分に限る。）の規定は、平成十三年四月一日以後に生ずる新所得税法第二十五条第一項各号に掲げる事由による新所得税法第二百二十五条第一項第十一号に規定する金銭その他の資産の交付について適用し、同日前に生じた当該各号に掲げる事由による当該資産の交付については、なお従前の例による。
The provisions then in force continue to govern the notices under Article 225, paragraph (2) of the former Income Tax Act concerning the payments prescribed in item (ii) of that paragraph in the case where a fact set forth in one of the items of Article 25, paragraph (2) of the former Income Tax Act occurred on or before March 31, 2001.
平成十三年三月三十一日以前に旧所得税法第二十五条第二項各号に掲げる事実が生じた場合における旧所得税法第二百二十五条第二項第二号に規定する支払に関する同項の通知書については、なお従前の例による。