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 required particulars 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.
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 required particulars 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.
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 required particulars 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.
required particularsmachine translation
「記載事項」
The information to be entered in the declarations an employee gives through the payer of salary under Articles 194 to 196 (such as the declaration for dependents' deductions (扶養控除等申告書)), which the employee may send to the payer electronically instead of the form where the payer can properly receive it.
Short name set inArticle 198, paragraph (2)· applies only in this paragraph
electronic or magnetic means
「電磁的方法」
A way of using an electronic data processing system or other information and communications technology, of a kind a Ministry of Finance Order (財務省令) specifies.
Defined inArticle 198, paragraph (2)· applies only in this paragraph and in Article 198, paragraph (5)
required particularsmachine translation
「記載事項」
The information to be entered in the declaration a recipient of severance pay gives through the payer under Article 203, paragraph (1), which the recipient may send to the payer electronically instead of the form where the payer can properly receive it.
Short name set inArticle 203, paragraph (4)· applies only in this paragraph
electronic or magnetic means
「電磁的方法」
A way of using an electronic data processing system or other information and communications technology, of a kind a Ministry of Finance Order (財務省令) specifies.
Defined inArticle 203, paragraph (4)· applies only in this paragraph
required particularsmachine translation
「記載事項」
The information to be entered in the declaration a public pension recipient gives through the payer under Article 203-6, paragraph (1), which the recipient may send to the payer electronically instead of the form where the payer can properly receive it.
Short name set inArticle 203-6, paragraph (5)· applies only in this paragraph
electronic or magnetic means
「電磁的方法」
A way of using an electronic data processing system or other information and communications technology, of a kind a Ministry of Finance Order (財務省令) specifies.
Defined inArticle 203-6, paragraph (5)· applies only in this paragraph
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 11 of 2021.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 11 of 2021, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Income Tax Actmachine translation
「旧所得税法」
This Act as it stood before Article 1 of Act No. 11 of 2021 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)