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Supplementary Provisions, Article 3Transitional Measures Concerning the Notice of Change Concerning Tax-Exempt Savings

第三条(非課税貯蓄に関する異動申告書に関する経過措置)

The provisions of Article 43, paragraph (1) (Notice of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the New Order that is submitted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern a notice of change concerning tax-exempt savings prescribed in (Notice of Change Concerning Tax-Exempt Savings) of the Former Order that was submitted before that date.

改正後の所得税法施行令(以下「新令」という。)第四十三条第一項(非課税貯蓄に関する異動申告書)の規定は、附則第一条第六号(施行期日)に定める日以後に提出する新令第四十三条第六項に規定する非課税貯蓄に関する異動申告書について適用し、同日前に提出した(非課税貯蓄に関する異動申告書)に規定する非課税貯蓄に関する異動申告書については、なお従前の例による。

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