第三十条（書式に関する経過措置）
Supplementary Provisions, Article 30Transitional Measures Concerning Forms
The form prescribed in Appended Table V (31) of the New Regulation applies to the report prescribed in Article 225, paragraph (1) of the Income Tax Act that is submitted under that paragraph on or after January 1, 2021, and the provisions then in force continue to govern the report prescribed in that paragraph that was submitted before that date.
新規則別表第五（三十一）に定める書式は、令和三年一月一日以後に所得税法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に提出した当該調書については、なお従前の例による。
The form prescribed in Appended Table VI (1) of the New Regulation (limited to the part relating to Note 2 (16) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (1) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for salary or other wage prescribed in that paragraph that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern the Withholding receipts that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such salary or other wage that is to be paid before that date.
The form prescribed in Appended Table VI (1) of the New Regulation (limited to the part relating to Note 2 (17) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (1) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for salary or other wage prescribed in that paragraph that is to be paid during 2020 and for which the date of the last payment is on or after the Effective Date, and the provisions then in force continue to govern the Withholding receipts that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such salary or other wage that is to be paid during that year and for which the date of the last payment is before the Effective Date.
The form prescribed in Appended Table VI (3) of the New Regulation (limited to the part relating to the table in that Appended Table and Note 2 (5) of the Remarks to that Appended Table) applies to the Withholding receipts prescribed in Article 226, paragraph (3) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid on or after January 1, 2021, and the provisions then in force continue to govern the Withholding receipts that were submitted under paragraph (3) of that Article, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such public pension or retirement package that is to be paid before that date.
The form prescribed in Appended Table VI (3) of the New Regulation (limited to the part relating to Note 2 (10) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (3) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern the Withholding receipts that were submitted under paragraph (3) of that Article, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such public pension or retirement package that is to be paid before that date.
The forms prescribed in the preceding paragraphs may, for the time being, be replaced by a report or Withholding receipt prescribed in the corresponding provision of the Former Regulation, with entries made in it in accordance with Appended Table V (31), Appended Table VI (1) and Appended Table VI (3) of the New Regulation.
With respect to the application of the form prescribed in Appended Table VI (1) of the New Regulation to the Withholding receipts prescribed in Article 226, paragraph (1) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to Article 226, paragraph (4) of the Income Tax Act, for salary or other wage prescribed in Article 226, paragraph (1) of the Income Tax Act that is to be paid during 2020, for which the date of the last payment is on or after the Effective Date and to which the provisions of Article 190 of the New Act do not apply, the phrase "widow, single parent" in Note 2 (17), (f) of the Remarks to that table is deemed to be replaced with "a widow falling under the provisions of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act"), or any other widow prescribed in Article 2, paragraph (1), item (xxx) of the Act prior to amendment by the provisions of Article 1 of the Amending Act, or a widower prescribed in item (xxxi) of that paragraph".
令和二年中に支払うべき所得税法第二百二十六条第一項に規定する給与等でその最後に支払をする日が施行日以後であるものであって新法第百九十条の規定の適用を受けないものにつき同項の規定により提出し、又は同項若しくは所得税法第二百二十六条第四項ただし書の規定により交付する同条第一項に規定する源泉徴収票についての新規則別表第六（一）に定める書式の適用については、同表の備考２（１７）（ヘ）中「寡婦、ひとり親」とあるのは、「所得税法等の一部を改正する法律（令和２年法律第８号。以下「改正法」という。）第１５条の規定による改正前の租税特別措置法第４１条の１７第１項の規定に該当する寡婦若しくはその他の改正法第１条の規定による改正前の法第２条第１項第３０号に規定する寡婦、同項第３１号に規定する寡夫」とする。
略称規定附則第二条第一項
改正後の所得税法施行規則（以下「新規則」という。）第四十七条第三項（第三号に係る部分に限る。）（新規則第六十七条において準用する場合を含む。）の規定は…
わかりやすく言うと
令和二年財務省令第十一号によって改正された後の所得税法施行規則のことです。
略称規定附則第九条第一項
新規則第八十一条の六第五項の規定は、この省令の施行の日（以下「施行日」という。）以後に所得税法施行令及び災害被害者に対する租税の減免…
わかりやすく言うと
この附則が属する改正省令（令和二年財務省令第十一号）が施行される日のことです。
略称規定附則第十条第一項
新規則第八十一条の七第四項の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した改正前の所得税法施行規則（以下「旧規則」という。）第八十一条の七第四項に規定する届出書については、なお従前の例による。
わかりやすく言うと
令和二年財務省令第十一号によって改正される前の所得税法施行規則のことです。
略称規定附則第二十八条第三項
…同項第九号中「寡婦、ひとり親」とあるのは、「所得税法等の一部を改正する法律（令和二年法律第八号。以下「改正法」という。）第十五条の規定による改正前の租税特別措置法第四十一条の十七第一項（寡婦控除の特例）の規定に該当する寡婦若しくはその他…
わかりやすく言うと
所得税法等の一部を改正する法律（令和二年法律第八号）のことです。
略称規定附則第二十八条第三項
令和二年中に支払うべき新規則第九十三条第一項に規定する給与等でその最後に支払をする日が施行日以後であるものであって改正法第一条の規定による改正後の所得税法（以下「新法」という。）第百九十条の規定の適用を受けないものについての同項の規定の適…
わかりやすく言うと
所得税法等の一部を改正する法律（令和二年法律第八号）の第一条による改正後の所得税法のことです。