附則第五条第一項（支払調書等の提出の特例に関する経過措置）新設
新所得税法第二百二十八条の四第一項の規定は、令和九年一月一日以後に提出すべき同項に規定する調書等について適用し、同日前に提出すべき旧所得税法第二百二十八条の四第一項に規定する調書等については、なお従前の例による。
The provisions of Article 228-4, paragraph (1) of the New Income Tax Act apply to statements and similar reports as prescribed in that paragraph that are to be submitted on or after January 1, 2027, and the provisions then in force continue to govern statements and similar reports as prescribed in Article 228-4, paragraph (1) of the Former Income Tax Act that are to be submitted before that date.