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Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents

第十七条(支払調書等の提出の特例に関する経過措置)

The provisions of Article 355, paragraphs (1) and (2) (Special Provisions on the Submission of Payment Reports and Related Documents) of the New Order apply to a written application submitted under or (2) of that Article on or after January 1, 2017, and the provisions then in force continue to govern a written application submitted under or (Special Provisions on the Submission of Payment Reports and Related Documents) of the Former Order before that date.

及び第二項(支払調書等の提出の特例)の規定は、平成二十九年一月一日以後に又は第二項の規定により提出する申請書について適用し、同日前に又は(支払調書等の提出の特例)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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