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Supplementary Provisions, Article 4Transitional Measures Concerning Forms

第四条(書式に関する経過措置)

The forms specified in , , (3) and of the New Regulation apply to the application forms or statements prescribed in (Form of Application for Tax-Exempt Postal Savings, etc.) and (Form of Statement of Tax-Exempt Savings, etc.) of the New Regulation that are submitted on or after January 1, 2006, and the provisions then in force continue to govern those application forms or statements submitted before that date.

(一)、(三)、(一)から(三)まで及び(六)に定める書式は、平成十八年一月一日以後に提出する(非課税郵便貯金申込書等の書式)及び(非課税貯蓄申告書等の書式)に規定する申込書又は申告書について適用し、同日前に提出したこれらの申込書又は申告書については、なお従前の例による。

The form specified in Appended Table III (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions amending (excluding the part that amends "elderly person, etc." to "Person with a Disability or other eligible person") applies to the statement prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the Income Tax Act that is attached pursuant to that Article on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern that statement attached before that date.

(一)の改正規定(「老人等」を「障害者等」に改める部分を除く。)による改正後の(一)に定める書式は、この省令の施行の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 (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions amending (limited to the part that amends "elderly person, etc." to "Person with a Disability or other eligible person") applies to the statement prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the Income Tax Act that is attached pursuant to that Article on or after January 1, 2006, and the provisions then in force continue to govern that statement attached before that date.

(一)の改正規定(「老人等」を「障害者等」に改める部分に限る。)による改正後の(一)に定める書式は、平成十八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。

For the time being, the forms prescribed in the preceding three paragraphs may be replaced by application forms, tax-exempt statements or statements specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to the amendment, with entries made in them in accordance with , , (3), and of the New Regulation.

前三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込書、申告書又は計算書に、(一)、(三)、(一)から(三)まで、(六)及び(一)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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