Supplementary Provisions
附 則
This Ministerial Order comes into effect as of April 1, 1981.
この省令は、昭和五十六年四月一日から施行する。
The provisions of Article 93, paragraph (1) (Withholding Receipts for Salary or Other Wage) of the Regulation for Enforcement of the Income Tax Act as amended and the form prescribed in Appended Table VI (1) apply to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Income Tax Act that is submitted or delivered pursuant to that paragraph on or after the date this Ministerial Order comes into effect, and for those Withholding receipts that are submitted or delivered before that date, the provisions then in force continue to govern.
改正後の所得税法施行規則第九十三条第一項（給与等の源泉徴収票）の規定及び別表第六（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二百二十六条第一項（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、同日前に提出し、又は交付する当該源泉徴収票については、なお従前の例による。