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Supplementary Provisions, Article 85Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
第八十五条（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 (1) of the New Act on Special Measures Concerning Taxation apply to records, etc. prescribed in that paragraph that are to be submitted on or after January 1, 2021, and the provisions then in force continue to govern records, etc. prescribed in Article 42-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are to be submitted before that date.
新租税特別措置法第四十二条の二の二第一項の規定は、令和三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租税特別措置法第四十二条の二の二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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.