Supplementary Provisions, Article 76Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
第七十六条（支払調書等の提出の特例に関する経過措置）
The provisions of Article 42-2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the matters to be stated prescribed in paragraph (1) of that Article in reports, etc. prescribed in that paragraph that are provided on or after the Effective Date.
新租税特別措置法第四十二条の二の二第三項の規定は、施行日以後に提供する同条第一項に規定する調書等の同項に規定する記載事項について適用する。
With regard to the application of the provisions of Article 42-2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2014, the phrase "Article 37-14, paragraph (25)" in that paragraph is deemed to be replaced with "Article 37-14, paragraph (15)".
施行日から平成二十六年十二月三十一日までの間における新租税特別措置法第四十二条の二の二第三項の規定の適用については、同項中「第三十七条の十四第二十五項」とあるのは、「第三十七条の十四第十五項」とする。