Supplementary Provisions
附 則
This Ministerial Order comes into effect as of the date of promulgation.
この省令は、公布の日から施行する。
The provisions of Article 34, paragraph (2) (Calculation of Additional Depreciation Ratio, etc.) of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") apply to income tax for 1969 and subsequent years, and the provisions then in force continue to govern income tax for 1968 and earlier years.
改正後の所得税法施行規則（以下「新規則」という。）第三十四条第二項（増加償却割合の計算等）の規定は、昭和四十四年分以後の所得税について適用し、昭和四十三年分以前の所得税については、なお従前の例による。
The provisions of Article 93 (Withholding Receipt for a salary or other wage) of the New Regulation, and the forms prescribed in Appended Table III (1) and Appended Table VI (1), apply to the statement set forth in Article 220 (Procedures for Payment of Withheld Income Taxes) of the Income Tax Act that is attached pursuant to the provisions of that Article and the Withholding receipt set forth in Article 226, paragraph (1) (Withholding Receipt for Salary Income) of that Act that is submitted or delivered pursuant to the provisions of that paragraph, on or after the day this Ministerial Order comes into effect, and the provisions then in force continue to govern those statements and Withholding receipts that are attached, submitted or delivered before that day.
新規則第九十三条（給与等の源泉徴収票）の規定並びに別表第三（一）及び別表第六（一）に定める書式は、この省令の施行の日以後に所得税法第二百二十条（源泉徴収に係る所得税の納付手続）の規定により添附する同条の計算書及び同法第二百二十六条第一項（給与所得の源泉徴収票）の規定により提出し、又は交付する同項の源泉徴収票について適用し、同日前に添附し、提出し、又は交付する当該計算書及び源泉徴収票については、なお従前の例による。
Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 24 of 1969.
Short name set inSupplementary Provisions, paragraph (2)