Supplementary Provisions, Article 4Transitional Measures Concerning Forms of Applications for Tax-Exempt Postal Savings, etc.
第四条(非課税郵便貯金申込書等の書式に関する経過措置)
The forms specified in Appended Table I (1) through Appended Table II (6) of the New Regulation and Appended Table II (1) through Appended Table II (6) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 2 (hereinafter referred to as the "New Special Taxation Measures Regulation") apply to the application forms, written notifications or statements prescribed in Article 3-13 (Forms of Applications for Tax-Exempt Postal Savings, etc.) and Article 15 (Forms of Statements of Tax-Exempt Savings, etc.) of the New Regulation and Article 2-5, paragraph (2) (Exemption from Taxation of Interest on Small-Amount Public Bonds of the Elderly, etc.) of the New Special Taxation Measures Regulation that are submitted on or after February 2, 1998, and the provisions then in force continue to govern such application forms, written notifications or statements submitted before the Effective Date.
The forms prescribed in the preceding paragraph may, for the time being, be replaced with an application form, written notification or statement specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before amendment by the provisions of Article 1 and the Regulation for Enforcement of the Act on Special Measures Concerning Taxation before amendment by the provisions of Article 2 on which entries have been made in accordance with Appended Table I (1) through Appended Table II (6) of the New Regulation and Appended Table II (1) through Appended Table II (6) of the New Special Taxation Measures Regulation.
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 90 of 1997.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 90 of 1997, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Special Taxation Measures Regulationmachine translation
「新措置法規則」
In the supplementary provisions (附則) of Ministry of Finance Order No. 90 of 1997, the Ministerial Order (省令) for the enforcement of the Act on Special Measures Concerning Taxation (租税特別措置法施行規則) as amended by Article 2 of that Order.
Short name set inSupplementary Provisions, Article 4, paragraph (1)