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Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on the Submission of Payment Reports, etc.
第二十一条（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 (3) of the new Income Tax Act apply to the matters to be entered, as prescribed in paragraph (1) of that Article, of reports, etc. prescribed in that paragraph that are provided on or after the effective date.
新所得税法第二百二十八条の四第三項の規定は、施行日以後に提供する同条第一項に規定する調書等の同項に規定する記載事項について適用する。