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Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents

第九条(支払調書等の提出の特例に関する経過措置)

The provisions of Article 228-3 of the new Income Tax Act apply to optical disks or similar media prescribed in that Article which are submitted on or after September 1, 2005.

新所得税法第二百二十八条の三の規定は、平成十七年九月一日以後に提出する同条に規定する光ディスク等について適用する。

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