Supplementary Provisions, Article 37Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
第三十七条（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 (2) of the New Act on Special Measures Concerning Taxation apply to records, etc. prescribed in paragraph (1) of that Article that are to be submitted on or after the Effective Date, 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 were to be submitted before the Effective Date.
新租税特別措置法第四十二条の二の二第二項の規定は、施行日以後に提出すべき同条第一項に規定する調書等について適用し、施行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。
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 September 30, 2023, the phrase "competent district director (Article 8-4, paragraph (9)," in that paragraph is deemed to be replaced with "competent district director (".
施行日から令和五年九月三十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「所轄の税務署長（第八条の四第九項、」とあるのは、「所轄の税務署長（」とする。