Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
第九条（支払調書等の提出の特例に関する経過措置）
The provisions of Article 228-4, paragraph (1) and paragraph (3) (limited to the part concerning paragraph (1) of that Article) of the New Income Tax Act apply to reports and similar documents prescribed in paragraph (1) of that Article that are required to be submitted on or after January 1, 2014.
新所得税法第二百二十八条の四第一項及び第三項（同条第一項に係る部分に限る。）の規定は、平成二十六年一月一日以後に提出すべき同条第一項に規定する調書等について適用する。
The provisions of Article 228-4, paragraph (2) and paragraph (3) (limited to the part concerning paragraph (2) of that Article) of the New Income Tax Act apply to optical disks or similar media prescribed in paragraph (2) of that Article that are submitted on or after January 1, 2012, and the provisions then in force continue to govern optical disks or similar media prescribed in Article 228-4 of the Former Income Tax Act that were submitted before that date.
新所得税法第二百二十八条の四第二項及び第三項（同条第二項に係る部分に限る。）の規定は、平成二十四年一月一日以後に提出する同条第二項に規定する光ディスク等について適用し、同日前に提出した旧所得税法第二百二十八条の四に規定する光ディスク等については、なお従前の例による。
An approval of the district director prescribed in Article 228-4 of the Former Income Tax Act that was obtained under that Article before January 1, 2012 is deemed to be an approval of the district director prescribed in Article 228-4, paragraph (2) of the New Income Tax Act obtained under that paragraph, and the provisions of that paragraph apply.
平成二十四年一月一日前において旧所得税法第二百二十八条の四の規定に基づき受けた同条に規定する税務署長の承認については、新所得税法第二百二十八条の四第二項の規定に基づき受けた同項に規定する税務署長の承認とみなして、同項の規定を適用する。