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 forms specified in Appended Table III (1), Appended Table V (1) and Appended Table V (11) of the Regulation for Enforcement of the Income Tax Act as amended apply to the statement under Article 220 (Procedures for Payment of Income Taxes Subject to Withholding) of the Income Tax Act that is attached pursuant to the provisions of that Article, and to the report under Article 225, paragraph (1) (Payment Reports) of the Income Tax Act that is submitted pursuant to the provisions of that paragraph, on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern such statements and reports attached or submitted before that date.
改正後の所得税法施行規則別表第三（一）並びに別表第五（一）及び別表第五（十一）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）の規定により添付する同条の計算書及び同法第二百二十五条第一項（支払調書）の規定により提出する同項の調書について適用し、同日前に添付し、又は提出した当該計算書及び調書については、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)