Supplementary Provisions, Article 9Transitional Measures Concerning Matters to Be Stated in the Statement of Details of Withheld Tax Amounts, etc. in the Case of Receiving a Refund
第九条（還付を受ける場合の源泉徴収税額等の明細書の記載事項に関する経過措置）
The provisions of Article 53 (Matters to Be Stated in the Statement of Details of Withheld Tax Amounts, etc. in the Case of Receiving a Refund) of the New Regulation apply to income tax for 2009 and thereafter, and the provisions then in force continue to govern income tax for 2008 or earlier.
新規則第五十三条（還付を受ける場合の源泉徴収税額等の明細書の記載事項）の規定は、平成二十一年分以後の所得税について適用し、平成二十年分以前の所得税については、なお従前の例による。
With regard to the application of the provisions of Article 53, paragraph (1) of the New Regulation to the period from January 1 to December 31, 2009, in item (vi) of that paragraph, ", Article 9-2, paragraph (2)" is deemed to be replaced with "or Article 9-2, paragraph (1)", "Special Provisions) or Article 9-3-2, paragraph (1) (Special Provisions on the Obligation to Withhold Taxes, etc. on Dividends and Similar Income on Listed Shares, etc.)" is deemed to be replaced with "Special Provisions)", ", Article 9-2, paragraph (2) of that Act" is deemed to be replaced with "or Article 9-2, paragraph (2) of that Act", and "dividends and similar income or dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of that Act" is deemed to be replaced with "dividends and similar income".
平成二十一年一月一日から同年十二月三十一日までの間における新規則第五十三条第一項の規定の適用については、同項第六号中「、第九条の二第二項」とあるのは「又は第九条の二第一項」と、「特例）又は第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）」とあるのは「特例）」と、「、同法第九条の二第二項」とあるのは「又は同法第九条の二第二項」と、「配当等又は同法第九条の三の二第一項に規定する上場株式等の配当等」とあるのは「配当等」とする。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 24 of 2008.
Short name set inSupplementary Provisions, Article 2, paragraph (1)