Supplementary Provisions, Article 3Transitional Measures Concerning Forms
第三条（書式に関する経過措置）
The form specified in Appended Table II (4) of the New Regulation applies to the statements under Article 43, paragraph (3) (Statement of Change Relating to Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 118 of 1999) that are submitted on or after the Effective Date, and the provisions then in force continue to govern the statements under Article 43, paragraph (3) of the Order for Enforcement of the Income Tax Act before amendment by that Cabinet Order that were submitted before the Effective Date.
新規則別表第二（四）に定める書式は、施行日以後に提出する所得税法施行令の一部を改正する政令（平成十一年政令第百十八号）による改正後の所得税法施行令第四十三条第三項（非課税貯蓄に関する異動申告書）の規定による申告書について適用し、施行日前に提出をした所得税法施行令の一部を改正する政令による改正前の所得税法施行令第四十三条第三項の規定による申告書については、なお従前の例による。
The forms specified in Appended Table III (4), Appended Table IV (1), Appended Table IV (4), Appended Table V (1), Appended Table VI (1) and Appended Table VI (3) of the New Regulation apply to the statements, paper-based notices, reports and Withholding receipts prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes), Article 224, paragraph (2) (Notice by Persons Receiving Interest), Article 224-2 (Notice of the Transfer of Negotiable Deposits), Article 225, paragraph (1) (Payment Reports) or Article 226, paragraph (1) or (3) (Withholding Receipts) of the Income Tax Act that are attached, submitted or delivered pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern such statements, paper-based notices, reports and Withholding receipts attached, submitted or delivered before the Effective Date.
新規則別表第三（四）、別表第四（一）、別表第四（四）、別表第五（一）、別表第六（一）及び別表第六（三）に定める書式は、施行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）、第二百二十四条第二項（利子の受領者の告知）、第二百二十四条の二（譲渡性預金の譲渡等に関する告知）、第二百二十五条第一項（支払調書）又は第二百二十六条第一項若しくは第三項（源泉徴収票）の規定により添付し、提出し、又は交付するこれらの規定に規定する計算書、告知書、調書及び源泉徴収票について適用し、施行日前に添付し、提出し、又は交付したこれらの計算書、告知書、調書及び源泉徴収票については、なお従前の例による。
The forms prescribed in the preceding two paragraphs may, for the time being, be replaced with a return, statement, paper-based notice, report or Withholding receipt 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 II (4), Appended Table III (4), Appended Table IV (1), Appended Table IV (4), Appended Table V (1), Appended Table VI (1) and Appended Table VI (3) of the New Regulation.
前二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申告書、計算書、告知書、調書又は源泉徴収票に新規則別表第二（四）、別表第三（四）、別表第四（一）、別表第四（四）、別表第五（一）、別表第六（一）及び別表第六（三）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。
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)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 31 of 1999.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 31 of 1999, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)