Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of January 1, 1986.
この省令は、昭和六十一年一月一日から施行する。
Supplementary Provisions, Article 2Transitional Measures Concerning Nontaxability of Interest Income from Postal Savings
第二条（郵便貯金の利子所得の非課税に関する経過措置）
The provisions of Article 3-4 (Details of Scope of Interest on Postal Savings Exceeding the Deposit Limit) and Article 3-11 (Notification to District Director of Interest, etc. Not Treated as Exempt from Taxation) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to interest on postal savings prescribed in Article 9-2, paragraph (1) (Exemption from Taxation of Interest Income from Postal Savings) of the Income Tax Act as amended by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") for which payment is to be received on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern interest on postal savings for which payment is to be received before the Effective Date.
改正後の所得税法施行規則（以下「新規則」という。）第三条の四（預入制限額を超える郵便貯金の利子の範囲の細目）及び第三条の十一（非課税とされない利子等の税務署長への通知）の規定は、この省令の施行の日（以下「施行日」という。）以後に支払を受けるべき租税特別措置法及び所得税法の一部を改正する法律（昭和六十年法律第七号。以下「改正法」という。）第二条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第九条の二第一項（郵便貯金の利子所得の非課税）に規定する郵便貯金の利子について適用し、施行日前に支払を受けるべき郵便貯金の利子については、なお従前の例による。
The provisions of Article 3-5 through Article 3-10 (Method of Giving Notice for Postal Savings Handled by Groups, etc.), Article 3-12 (Procedures Where There Is a Change in Name, etc.) and Article 3-13 (Organization and Retention of Documents by a Person Who Accepts Postal Savings) of the New Regulation apply to postal savings deposited on or after the Effective Date.
新規則第三条の五から第三条の十まで（団体取扱いの郵便貯金の告知方法等）、第三条の十二（氏名又は名称等に異動があつた場合の手続）及び第三条の十三（郵便貯金の受入れをする者の書類の整理保存）の規定は、施行日以後に預入をする郵便貯金について適用する。
The deposits specified by Ministry of Finance Order as prescribed in Article 2, paragraph (3), item (ii) (Transitional Measures Concerning Nontaxability of Interest Income from Postal Savings) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 124 of 1985; hereinafter referred to as the "Amending Order") are deposits falling under any of the following items.
所得税法施行令及び租税特別措置法施行令の一部を改正する政令（昭和六十年政令第百二十四号。以下「改正令」という。）附則第二条第三項第二号（郵便貯金の利子所得の非課税に関する経過措置）に規定する大蔵省令で定める預入は、次の各号のいずれかに該当する預入とする。
Deposits other than transfer deposits of interest on national bonds, pensions and annuities and other deposits made in cash or by Securities or certificates prescribed in Article 34, paragraph (1) (Deposits by Securities, etc.) of the Postal Savings Act (Act No. 144 of 1947)
国債の利子、恩給及び年金の振替預入その他現金又は郵便貯金法（昭和二十二年法律第百四十四号）第三十四条第一項（証券等による預入）に規定する証券若しくは証書をもつてする預入以外の預入
A deposit of salary money prescribed in Article 50-2, paragraph (1) (Deposits by a Person Who Pays Salary) of the Postal Savings Regulation (Ministry of Communications Order No. 17 of 1948), made pursuant to the provisions of that paragraph
郵便貯金規則（昭和二十三年逓信省令第十七号）第五十条の二第一項（給与の支払をする者による預入）の規定による同項の給与金の預入
The deposits specified by Ministry of Finance Order as prescribed in Article 2, paragraph (3), item (iii) of the Supplementary Provisions of the Amending Order are deposits made through an automatic teller machine prescribed in Article 41, paragraph (1) (Machine Deposits) of the Postal Savings Regulation.
改正令附則第二条第三項第三号に規定する大蔵省令で定める預入は、郵便貯金規則第四十一条第一項（機械預入）に規定する自動預払機による預入とする。
The postal savings specified by Ministry of Finance Order as prescribed in Article 30-9, paragraph (3) (Special Provisions on Giving Notice, etc. of Passbook-Type Fixed-Amount Postal Savings Certificates, etc.) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Amending Order, as that Article is read by replacement pursuant to the provisions of Article 2, paragraph (4) of the Supplementary Provisions of the Amending Order (hereinafter referred to as the "New Order"), are postal savings recorded in a fixed-amount postal savings certificate prescribed in Article 84-12, paragraph (2) (Automatic Installment Deposits) of the Postal Savings Regulation that was delivered before the Effective Date, for which the deposit has been made on or after the Effective Date by an automatic installment deposit prescribed in Article 84-10, paragraph (1) (Handling of Automatic Installment Deposits) of that Regulation (limited to those for which the date of deposit is on or before December 31, 1988).
改正令附則第二条第四項の規定により読み替えられた改正令第一条（所得税法施行令の一部改正）の規定による改正後の所得税法施行令（以下「新令」という。）第三十条の九第三項（通帳式定額郵便貯金証書等の告知等の特例）に規定する大蔵省令で定める郵便貯金は、施行日前に交付を受けた郵便貯金規則第八十四条の十二第二項（自動積立預入）に規定する定額郵便貯金証書に記載される郵便貯金で、施行日以後に同規則第八十四条の十第一項（自動積立預入の取扱い）に規定する自動積立預入により預入がされたもの（当該預入がされた日が昭和六十三年十二月三十一日までのものに限る。）とする。
Supplementary Provisions, Article 3Transitional Measures Concerning Nontaxability of Interest Income and Similar Income from Small Deposits
第三条（少額預金の利子所得等の非課税に関する経過措置）
The provisions of Part I, Chapter 4 (Exemption from Taxation of Interest Income, etc. from Small Deposits) of the New Regulation apply to Deposits and Savings, jointly managed trusts or Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. from Small Deposits) of the New Act that are deposited, entrusted or purchased on or after the Effective Date.
The forms specified in Appended Table I (1) through Appended Table I (6) of the New Regulation apply to the statements or application forms prescribed in Article 15 (Forms of Statements of Tax-Exempt Savings, etc.) of the New Regulation that are submitted on or after the Effective Date. In this case, where there are special circumstances that make it impossible to use the forms specified in Appended Table I (1) through Appended Table I (6) of the New Regulation (hereinafter referred to as the "new forms" in this paragraph) for those statements or application forms, the forms of those statements or application forms specified in the Regulation for Enforcement of the Income Tax Act before amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 56 of 1981) (referred to as the "Former Regulation" in Article 5) (limited to a form in whose margin columns have been provided for entering the matters specified in the new forms) may be used.
新規則別表第一（一）から別表第一（六）までに定める書式は、施行日以後に提出する新規則第十五条（非課税貯蓄申告書等の書式）に規定する申告書又は申込書について適用する。この場合において、これらの申告書又は申込書の書式を新規則別表第一（一）から別表第一（六）までに定める書式（以下この項において「新書式」という。）によることができない特別の事情があるときは、所得税法施行規則の一部を改正する省令（昭和五十六年大蔵省令第五十六号）による改正前の所得税法施行規則（第五条において「旧規則」という。）に定める当該申告書又は申込書の書式（当該書式の余白に新書式に定める事項の記載欄を設けたものに限る。）によることができる。
The contracts relating to Deposits and Savings specified by Ministry of Finance Order as prescribed in Article 3, paragraph (5), item (ii) (Transitional Measures Concerning Nontaxability of Interest Income and Similar Income from Small Deposits) of the Supplementary Provisions of the Amending Order are contracts relating to ordinary savings and to the Deposits and Savings listed in Article 6, items (ii) and (iii) (Scope of Deposits and Savings, etc. for Which Special Provisions on Applications for Tax-Exempt Savings Are Permitted) of the New Regulation.
The deposits specified by Ministry of Finance Order as prescribed in Article 3, paragraph (5), item (ii) of the Supplementary Provisions of the Amending Order are deposits equivalent to the deposits prescribed in paragraph (3) or (4) of the preceding Article.
The cases specified by Ministry of Finance Order as prescribed in Article 3, paragraph (5), item (iv) of the Supplementary Provisions of the Amending Order are the following cases.
改正令附則第三条第五項第四号に規定する大蔵省令で定める場合は、次に掲げる場合とする。
The case where, based on a contract relating to former Deposits and Savings, etc. prescribed in Article 3, paragraph (5), item (iv) of the Supplementary Provisions of the Amending Order (excluding a contract relating to Deposits and Savings prescribed in item (ii) of that paragraph) for which a tax-exempt savings application form prescribed in Article 35, paragraph (1) (Special Provisions on Tax-Exempt Savings Application Forms for Ordinary Deposit Contracts, etc.) of the New Order, completed as provided in that paragraph, has been submitted, and which provides for the following matters, and in accordance with the terms of that contract, Deposits and Savings, a jointly managed trust or Securities (hereinafter in this paragraph referred to as "deposits and similar savings") are deposited, entrusted or purchased (hereinafter in this paragraph referred to as "placement") (limited to the case where the placement is made by the earlier of the date on which a tax-exempt savings application form prescribed in Article 35, paragraph (2) of the New Order is submitted pursuant to the provisions of that paragraph for that tax-exempt savings application form, and December 31, 1988)
改正令附則第三条第五項第四号に規定する旧預貯金等に係る契約（同項第二号に規定する預貯金に係る契約を除く。）で新令第三十五条第一項（普通預金契約等についての非課税貯蓄申込書の特例）の規定による記載をした同項の非課税貯蓄申込書が提出されているもののうち、当該契約において次に掲げる事項の定めがあるものに基づき、当該契約において定めるところに従い、預貯金、合同運用信託又は有価証券（以下この項において「預貯金等」という。）の預入、信託又は購入（以下この項において「預入等」という。）をする場合（当該非課税貯蓄申込書につき同条第二項の規定による同項の非課税貯蓄申込書の提出をする日又は昭和六十三年十二月三十一日までの日のいずれか早い日までに預入等をする場合に限る。）
Repeatedly making a placement of a fixed amount of the same type of deposits and similar savings on each fixed date or at each fixed interval.
The money applied to the placement is to be paid in by transfer and solely from the principal, or the interest or distribution of proceeds thereon, of Deposits and Savings (limited to ordinary deposits, ordinary savings, or ordinary postal savings prescribed in Article 7, paragraph (1), item (i) (Types of Postal Savings) of the Postal Savings Act), a jointly managed trust or Securities (in the case of a beneficiary certificate of a bearer Loan Trust relating to a jointly managed trust, or Securities, limited to those placed in custody or registered by a method listed in the items of Article 37, paragraph (1) (Custody or Registration of Securities) of the New Order).
その預入等に充てられる金銭は、預貯金（普通預金若しくは普通貯金又は郵便貯金法第七条第一項第一号（郵便貯金の種類）に規定する通常郵便貯金に限る。）、合同運用信託又は有価証券（合同運用信託に係る無記名の貸付信託の受益証券又は有価証券にあつては、新令第三十七条第一項各号（有価証券の保管の委託又は登録）に掲げる方法による保管の委託又は登録を受けているものに限る。）の元本又はその利子若しくは収益の分配に係るもののみをもつて、かつ、振替により払込みをすること。
Where the deposits and similar savings subject to that placement are beneficiary certificates of a bearer Loan Trust relating to a jointly managed trust, or Securities, those beneficiary certificates or Securities are to be placed in custody or registered by a method listed in the items of Article 37, paragraph (1) of the New Order.
The case where, based on a contract that agrees in advance to continue to entrust or purchase beneficiary certificates or bonds of the same type of Loan Trust, using the total amount of the distribution of proceeds or interest received for a Loan Trust or bond and the principal of that Loan Trust or bond, or an amount equivalent to that principal, at the expiry of the trust period or redemption period of a beneficiary certificate of a Loan Trust or of a bond listed in Article 33, paragraph (3), item (ii) or (iii) (Scope of Securities Treated as Exempt from Taxation for Interest Income, etc.) of the New Order (limited to those placed in custody or registered by a method listed in the items of Article 37, paragraph (1) of the New Order), that Loan Trust or bond is entrusted or purchased at that expiry (limited to the first such entrusting or purchase on or after the Effective Date)
貸付信託の受益証券又は新令第三十三条第三項第二号若しくは第三号（利子所得等について非課税とされる有価証券の範囲）に掲げる債券（新令第三十七条第一項各号に掲げる方法による保管の委託又は登録を受けているものに限る。）の信託期間又は償還期間の満了期において当該貸付信託又は債券につき支払を受ける収益の分配又は利子と当該貸付信託又は債券の元本との合計額又は当該元本に相当する金額をもつて、引き続き同種の貸付信託の受益証券又は債券の信託又は購入をすることをあらかじめ約する契約に基づき、当該満了期において当該貸付信託又は債券の信託又は購入をする場合（施行日以後最初に当該信託又は購入をする場合に限る。）
The cases specified by Ministry of Finance Order as prescribed in Article 3, paragraph (6) of the Supplementary Provisions of the Amending Order are the case where a statement of change in the tax-exempt savings limit prescribed in Article 41, paragraph (1) (Statement of Change in Tax-Exempt Savings Limit) of the New Order is submitted for the former statement of tax-exempt savings prescribed in Article 3, paragraph (6) of the Supplementary Provisions of the Amending Order, or the case where the placement of deposits and similar savings prescribed in Article 3, paragraph (6) of the Supplementary Provisions of the Amending Order falls under the placement prescribed in item (i) of the preceding paragraph.
With regard to the form specified in Appended Table I (1) of the New Regulation for a statement of tax-exempt savings newly submitted pursuant to the provisions of Article 28, paragraph (5) (Transitional Measures Concerning Nontaxability of Interest Income and Similar Income from Small Deposits) of the Supplementary Provisions of the Amending Act or Article 3, paragraph (6) of the Supplementary Provisions of the Amending Order, and prescribed in those provisions, the phrase "Total amount of maximum limit (Remarks)" in the table of that Appended Table is deemed to be replaced with "Total amount of maximum limit Date of submission of former statement of tax-exempt savings Showa year month day (Remarks)".
改正法附則第二十八条第五項（少額預金の利子所得等の非課税に関する経過措置）の規定又は改正令附則第三条第六項の規定により新たに提出されるこれらの規定に規定する非課税貯蓄申告書に係る新規則別表第一（一）に定める書式については、同表の表中「最高限度の合計額（摘要）」とあるのは、「最高限度の合計額旧非課税貯蓄申告書の提出年月日昭和年月日（摘要）」とする。
A business office, etc. of a financial institution prescribed in Article 3, paragraph (5) of the Supplementary Provisions of the Amending Order must, when it first receives, on or after the Effective Date, a statement of change in the tax-exempt savings limit prescribed in Article 41, paragraph (1) of the New Order for a former statement of tax-exempt savings prescribed in Article 3, paragraph (5) of the Supplementary Provisions of the Amending Order (excluding the case where it has already received a statement of tax-exempt savings prescribed in, and submitted pursuant to, Article 28, paragraph (5) of the Supplementary Provisions of the Amending Act or Article 3, paragraph (6) of the Supplementary Provisions of the Amending Order), enter that fact and the date of submission of that former statement of tax-exempt savings on that statement of change in the tax-exempt savings limit.
改正令附則第三条第五項に規定する金融機関の営業所等は、施行日以後最初に、同項に規定する旧非課税貯蓄申告書につき新令第四十一条第一項に規定する非課税貯蓄限度額変更申告書を受理した場合（既に改正法附則第二十八条第五項又は改正令附則第三条第六項の規定により提出されたこれらの規定に規定する非課税貯蓄申告書を受理している場合を除く。）には、当該非課税貯蓄限度額変更申告書に、その旨及び当該旧非課税貯蓄申告書の提出年月日を記載しなければならない。
Supplementary Provisions, Article 4Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.
第四条（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置）
The provisions of Articles 81 through 81-7 (Place of Residence, etc. to Be Notified by a Person with No Domicile in Japan) of the New Regulation apply to interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) of the New Order for which payment is fixed on or after the Effective Date (in the case of interest on postal savings, limited to that relating to postal savings deposited on or after the Effective Date).
新規則第八十一条から第八十一条の七まで（国内に住所を有しない者の告知すべき居所地等）の規定は、新令第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する利子等又は配当等で施行日以後に支払の確定するもの（郵便貯金の利子にあつては、施行日以後に預入がされた郵便貯金に係るものに限る。）について適用する。
The matters specified by Ministry of Finance Order as prescribed in Article 6, paragraph (2) (Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) of the Supplementary Provisions of the Amending Order are the following matters.
改正令附則第六条第二項（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置）に規定する大蔵省令で定める事項は、次に掲げる事項とする。
The person's name and domicile (for a person who has no domicile in Japan, the place prescribed in Article 81 of the New Regulation)
その者の氏名又は名称及び住所（国内に住所を有しない者にあつては、新規則第八十一条に規定する場所）
The name and code number of the documents listed in Article 81-5, paragraph (1), item (i), (b) through (d) of the New Regulation for that person
その者の新規則第八十一条の五第一項第一号ロからニまでに掲げる書類の名称及び記号番号
The type and the amount of principal or quantity of the Deposits and Savings, etc. or shares, etc. that are to produce the interest and similar income or dividends and similar income prescribed in Article 6, paragraph (2) of the Supplementary Provisions of the Amending Order
改正令附則第六条第二項に規定する利子等又は配当等を生ずべき預貯金等又は株式等の種類及び元本の額又は数量
any other matters for reference.
その他参考となるべき事項
Supplementary Provisions, Article 5Transitional Measures Concerning Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds
第五条（無記名公社債の利子等に係る告知書等の提出等に関する経過措置）
The provisions of Articles 81-8 through 81-11 (Matters to Be Stated in Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Regulation and the forms specified in Appended Table IV (1) through Appended Table IV (3) of the New Regulation apply to paper-based notices relating to interest and similar income from bearer public and corporate bonds, etc. prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order for which payment is received on or after the Effective Date, and paper-based notices relating to such interest and similar income from bearer public and corporate bonds, etc. for which payment was received before the Effective Date are to follow the provisions of Article 81 (Paper-Based Notice by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Regulation and the forms specified in Appended Table IV (1) through Appended Table IV (3) of the Former Regulation.
新規則第八十一条の八から第八十一条の十一まで（無記名公社債の利子等に係る告知書の記載事項等）の規定及び新規則別表第四（一）から別表第四（三）までに定める書式は、施行日以後に支払を受ける新令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する無記名公社債等の利子等に係る告知書について適用し、施行日前に支払を受けた当該無記名公社債等の利子等に係る告知書については、旧規則第八十一条（無記名公社債の利子等の受領者の告知書）の規定及び旧規則別表第四（一）から別表第四（三）までに定める書式の例による。
Supplementary Provisions, Article 6Transitional Measures on the Submission of Payment Reports on Interest, Dividends, and Similar Income
第六条（利子、配当等の支払調書の提出に関する経過措置）
The provisions of Article 82 (Payment Reports on Interest and Similar Income) and Article 83 (Payment Reports on Dividends and Similar Income) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) (Payment Reports) of the New Act relating to interest and similar income or dividends and similar income prescribed in Article 224, paragraphs (1) and (2) (Notice by Persons Receiving Interest, Dividends, and Similar Income) of the New Act for which payment is fixed on or after the Effective Date (in the case of interest on bearer public and corporate bonds, dividend of profits on bearer shares, or distribution of proceeds relating to beneficiary certificates of a bearer Loan Trust or Securities Investment Trust prescribed in Article 224, paragraph (2) of the New Act, that interest, dividend of profits or distribution of proceeds paid on or after the Effective Date), and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) (Payment Reports) of the Income Tax Act before amendment by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "Former Act") relating to interest and similar income or dividends and similar income prescribed in Article 224, paragraphs (1) and (2) (Notice by Persons Receiving Interest, Dividends, and Similar Income) of the Former Act for which payment was fixed before the Effective Date (in the case of interest on bearer public and corporate bonds, dividend of profits on bearer shares, or distribution of proceeds relating to beneficiary certificates of a bearer Loan Trust or Securities Investment Trust prescribed in Article 224, paragraph (2) of the Former Act, that interest, dividend of profits or distribution of proceeds paid before the Effective Date).
新規則第八十二条（利子等の支払調書）及び第八十三条（配当等の支払調書）の規定は、施行日以後に支払の確定する新法第二百二十四条第一項及び第二項（利子、配当等の受領者の告知）に規定する利子等又は配当等（同項に規定する無記名の公社債の利子、無記名の株式の利益の配当又は無記名の貸付信託若しくは証券投資信託の受益証券に係る収益の分配にあつては、施行日以後に支払をする当該利子、利益の配当又は収益の分配）に係る新法第二百二十五条第一項（支払調書）に規定する調書について適用し、施行日前に支払の確定した改正法第二条（所得税法の一部改正）の規定による改正前の所得税法（以下「旧法」という。）第二百二十四条第一項及び第二項（利子、配当等の受領者の告知）に規定する利子等又は配当等（同項に規定する無記名の公社債の利子、無記名の株式の利益の配当又は無記名の貸付信託若しくは証券投資信託の受益証券に係る収益の分配にあつては、施行日前に支払をした当該利子、利益の配当又は収益の分配）に係る旧法第二百二十五条第一項（支払調書）に規定する調書については、なお従前の例による。
Supplementary Provisions, Article 7Transitional Measures Concerning Notice of the Transfer of Negotiable Deposits and Related Matters
第七条（譲渡性預金の譲渡等の告知等に関する経過措置）
The provisions of Article 81-12 (Paper-Based Notice Relating to Transfer of Negotiable Deposits) and Article 97 (Report on Dividend Income, etc. Received by the Person of Record) of the New Regulation apply to paper-based notices or reports prescribed in Article 224-2 (Notice of the Transfer of Negotiable Deposits) and Article 228 (Report on Dividend Income Received by the Person of Record) of the New Act that are submitted on or after the Effective Date, and the provisions then in force continue to govern paper-based notices or reports prescribed in Article 224-2 (Notice of the Transfer of Negotiable Deposits) and Article 228 (Report on Dividend Income Received by the Person of Record) of the Former Act that were submitted before the Effective Date.
新規則第八十一条の十二（譲渡性預金の譲渡等に関する告知書）及び第九十七条（名義人受領の配当所得等の調書）の規定は、施行日以後に提出する新法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）及び第二百二十八条（名義人受領の配当所得等の調書）に規定する告知書又は調書について適用し、施行日前に提出した旧法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）及び第二百二十八条（名義人受領の配当所得等の調書）に規定する告知書又は調書については、なお従前の例による。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, short name for the 1985 Act partially amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, the Income Tax Act as amended by Article 2 of the 1985 Act partially amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 30 of 1985.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 30 of 1985, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, short name for Cabinet Order No. 124 of 1985, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令) and the Order for Enforcement of the Act on Special Measures Concerning Taxation.
Short name set inSupplementary Provisions, Article 2, paragraph (3)
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 1 of Cabinet Order No. 124 of 1985, as read under Article 2, paragraph (4) of that Cabinet Order's supplementary provisions.
Short name set inSupplementary Provisions, Article 2, paragraph (5)
new formsmachine translation
「新書式」
In Article 3, paragraph (2) of the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, the forms set out in Appended Tables 1(1) to 1(6) of the Regulation for Enforcement of the Income Tax Act as amended by that Order.
Short name set inSupplementary Provisions, Article 3, paragraph (2)· applies only in this paragraph
placementmachine translation
「預入等」
In Article 3, paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, a deposit, placement in trust or purchase of deposits or savings, jointly managed trusts or securities (預貯金等).
Short name set inSupplementary Provisions, Article 3, paragraph (5), item (i)· applies only in this paragraph
deposits and similar savingsmachine translation
「預貯金等」
In Article 3, paragraph (5) of the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, deposits or savings, jointly managed trusts or securities.
Short name set inSupplementary Provisions, Article 3, paragraph (5), item (i)· applies only in this paragraph
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 30 of 1985, the Income Tax Act as it stood before Article 2 of the 1985 Act partially amending the Act on Special Measures Concerning Taxation and the Income Tax Act (Act No. 7 of 1985) amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.