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。
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)
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)