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Supplementary Provisions, Article 12Transitional Measures Concerning Procedures for Receiving Deferment of Collection of the Shortfall in Year-End Adjustment

第十二条(年末調整の不足額の徴収猶予を受けるための手続に関する経過措置)

The provisions of Article 316, paragraph (1) (Procedures for Receiving Deferment of Collection of the Shortfall in Year-End Adjustment) of the New Order apply to a written application submitted under that paragraph on or after January 1, 2017, and the provisions then in force continue to govern a written application submitted under (Procedures for Receiving Deferment of Collection of the Shortfall in Year-End Adjustment) of the Former Order before that date.

新令第三百十六条第一項(年末調整の不足額の徴収猶予を受けるための手続)の規定は、平成二十九年一月一日以後に同項の規定により提出する申請書について適用し、同日前に(年末調整の不足額の徴収猶予を受けるための手続)の規定により提出した申請書については、なお従前の例による。

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