Supplementary Provisions, Article 14Transitional Measures Concerning the Scope of Submission of Payment Reports for Redemption Money or a Similar Asset
第十四条(償還金等の支払調書の提出範囲に関する経過措置)
The provisions of Article 352-2, paragraph (1) and paragraph (2) (limited to the portion pertaining to item (iv)) (Scope of Submission of Payment Reports for Redemption Money or a Similar Asset) of the New Order apply to the delivery of redemption money or a similar asset prescribed in Article 225, paragraph (1), item (xi) (Payment Reports) of the New Act that takes place on or after January 1, 2016.
新令第三百五十二条の二第一項及び第二項(第四号に係る部分に限る。)(償還金等の支払調書の提出範囲)の規定は、平成二十八年一月一日以後に行われる新法第二百二十五条第一項第十一号(支払調書)に規定する償還金等の交付について適用する。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 137 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 137 of 2014, the Income Tax Act as amended by Article 1 of the 2014 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2014).
Short name set inSupplementary Provisions, Article 5, paragraph (1)