Supplementary Provisions

附　則

This Ministerial Order comes into effect as of April 1, 1992; provided, however, that the provisions amending Appended Table III (3) and the provisions of the following paragraph come into effect as of January 1, 1993.

この省令は、平成四年四月一日から施行する。ただし、別表第三（三）の改正規定及び次項の規定は、平成五年一月一日から施行する。

The form specified in Appended Table III (3) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") applies to the statement prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes) of the Income Tax Act that is attached pursuant to the provisions of that Article on or after January 1, 1993, and the provisions then in force continue to govern such statements attached before that date.

改正後の所得税法施行規則（以下「新規則」という。）別表第三（三）に定める書式は、平成五年一月一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に規定する計算書について適用し、同日前に添付した当該計算書については、なお従前の例による。

The form specified in Appended Table III (4) of the New Regulation applies to the statement prescribed in Article 220 of the Income Tax Act that is attached pursuant to the provisions of that Article 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 such statements attached before the Effective Date.

新規則別表第三（四）に定める書式は、この省令の施行の日（以下「施行日」という。）以後に所得税法第二百二十条の規定により添付する同条に規定する計算書について適用し、施行日前に添付した当該計算書については、なお従前の例による。

The form prescribed in the preceding paragraph may, for the time being, be replaced with a statement specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before amendment on which entries have been made in accordance with Appended Table III (4) of the New Regulation.

前項に規定する書式は、当分の間、改正前の所得税法施行規則の相当の規定に定める計算書に新規則別表第三（四）に準じて、記載したものをもってこれに代えることができる。

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Supplementary Provisions