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Supplementary Provisions, Article 4Transitional Measures Concerning Nontaxability of Public Corporations and Charitable Trusts
第四条（公共法人等及び公益信託等に係る非課税に関する経過措置）
The provisions of Article 11, paragraph (4) of the new Income Tax Act apply to the provision, on or after the effective date, to a payer prescribed in paragraph (3) of that Article, by the electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a declaration referred to in paragraph (3) of that Article.
新所得税法第十一条第四項の規定は、施行日以後に同条第三項に規定する支払者に対して行う同条第四項に規定する電磁的方法による同条第三項の申告書に記載すべき事項の提供について適用する。