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。

Except as otherwise provided, the provisions of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") apply to income tax for 1973 and subsequent years, and the provisions then in force continue to govern income tax for 1972 and earlier years.

改正後の所得税法施行規則（以下「新規則」という。）の規定は、別段の定めがあるものを除き、昭和四十八年分以後の所得税について適用し、昭和四十七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 102 (Method of Public Notice of Returns) of the New Regulation apply to the case where public notice is given on or after the day this Ministerial Order comes into effect (hereinafter referred to as the "Effective Date").

新規則第百二条（申告書の公示の方法）の規定は、この省令の施行の日（以下「施行日」という。）以後に公示をする場合について適用する。

The provisions of Article 93 (Withholding Receipts for Salary or Other Wage) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Income Tax Act that is submitted pursuant to that paragraph on or after the Effective Date, and for those Withholding receipts that are submitted before that date, the provisions then in force continue to govern.

新規則第九十三条（給与等の源泉徴収票）の規定は、施行日以後に所得税法第二百二十六条第一項（源泉徴収票）の規定により提出する同項の源泉徴収票について適用し、同日前に提出する当該源泉徴収票については、なお従前の例による。

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Supplementary Provisions