Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on the Time for Submitting Declarations by Salary Income Earners Concerning Withholding
第八条（給与所得者の源泉徴収に関する申告書の提出時期等の特例等に関する経過措置）
The provisions of Article 198 of the new Income Tax Act apply to the provision, on or after the effective date, by the electronic or magnetic means prescribed in paragraph (2) of that Article, of the matters to be entered prescribed in that paragraph, and the provisions then in force continue to govern the provision, before the effective date, by the electronic or magnetic means prescribed in Article 198, paragraph (2) of the former Income Tax Act, of the matters to be stated in a declaration prescribed in that paragraph.
新所得税法第百九十八条の規定は、施行日以後に行う同条第二項に規定する電磁的方法による同項に規定する記載事項の提供について適用し、施行日前に行った旧所得税法第百九十八条第二項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
The provisions of Article 203 of the new Income Tax Act (excluding the part concerning paragraph (1)) apply to the provision, on or after the effective date, by the electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be entered prescribed in that paragraph, and the provisions then in force continue to govern the provision, before the effective date, by the electronic or magnetic means referred to in Article 203, paragraph (4) of the former Income Tax Act, of the matters to be stated in a declaration prescribed in that paragraph.
新所得税法第二百三条（第一項に係る部分を除く。）の規定は、施行日以後に行う同条第四項に規定する電磁的方法による同項に規定する記載事項の提供について適用し、施行日前に行った旧所得税法第二百三条第四項の電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
The provisions of Article 203-6 of the new Income Tax Act apply to the provision, on or after the effective date, by the electronic or magnetic means prescribed in paragraph (5) of that Article, of the matters to be entered prescribed in that paragraph, and the provisions then in force continue to govern the provision, before the effective date, by the electronic or magnetic means referred to in Article 203-6, paragraph (6) of the former Income Tax Act, of the matters to be stated in a declaration prescribed in that paragraph.
新所得税法第二百三条の六の規定は、施行日以後に行う同条第五項に規定する電磁的方法による同項に規定する記載事項の提供について適用し、施行日前に行った旧所得税法第二百三条の六第六項の電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。