附 則
Supplementary Provisions
This Ministerial Order comes into effect as of the date of promulgation.
この省令は、公布の日から施行する。
The provisions of Articles 84 through 86 (Payment Reports on Remuneration, Fees, etc.), Articles 88 through 90 (Payment Reports on Casualty Insurance Agency Fees, etc.), Article 93 (Withholding Receipts for Salary or Other Wage), Article 94 (Withholding Receipts for Severance Pay or Other Such Compensation), and Article 96 (Trust Accounting Statements) of the Regulation for Enforcement of the Income Tax Act as amended, and the form of Appended Table V (11), apply to the payment reports, Withholding receipts, or statements prescribed in those provisions that are submitted on or after the date this Ministerial Order comes into effect, and for those payment reports, Withholding receipts, or statements that are submitted before that date, the provisions then in force continue to govern.
改正後の所得税法施行規則第八十四条から第八十六条まで（報酬、料金等の支払調書等）、第八十八条から第九十条まで（損害保険代理報酬の支払調書等）、第九十三条（給与等の源泉徴収票）、第九十四条（退職手当等の源泉徴収票）及び第九十六条（信託の計算書）の規定並びに別表第五（十一）の書式は、この省令施行の日以後に提出するこれらの規定に規定する支払調書、源泉徴収票又は計算書について適用し、同日前に提出する当該支払調書、源泉徴収票又は計算書については、なお従前の例による。