Supplementary Provisions, Article 3Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person
第三条（障害者等に該当する旨を証する書類の範囲等に関する経過措置）
The provisions of Article 7, paragraph (1), item (xliii) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the New Regulation apply to the documents prescribed in those provisions that are presented, on or after the Effective Date, at the time of giving notice pursuant to Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the New Act, of submitting the statement under Article 43, paragraph (1) (Statement of Change Concerning 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. 104 of 2009; hereinafter referred to as the "Amending Order") (hereinafter referred to as the "New Order") pursuant to that paragraph, or of submitting the application for succession to tax-exempt savings under Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the New Order pursuant to that paragraph, and the provisions then in force continue to govern the documents prescribed in those provisions that were presented, before the Effective Date, at the time of giving notice pursuant to Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the Former Act, of submitting the statement under Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Amending Order (hereinafter referred to as the "Former Order") pursuant to that paragraph, or of submitting the application for succession to tax-exempt savings under Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Former Order pursuant to that paragraph.
新規則第七条第一項第四十三号（障害者等に該当する旨を証する書類の範囲等）の規定は、施行日以後に新法第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は所得税法施行令の一部を改正する政令（平成二十一年政令第百四号。以下「改正令」という。）による改正後の所得税法施行令（以下「新令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による同項の申告書の提出若しくは新令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込書の提出の際に提示するこれらの規定に規定する書類について適用し、施行日前に旧法第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は改正令による改正前の所得税法施行令（以下「旧令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による同項の申告書の提出若しくは旧令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込書の提出の際に提示したこれらの規定に規定する書類については、なお従前の例による。
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 17 of 2009, the Income Tax Act as amended by Article 1 of the 2009 Act partially amending the Income Tax Act and other Acts (Act No. 13 of 2009).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 17 of 2009.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 17 of 2009, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 17 of 2009, the Income Tax Act as it stood before Article 1 of the 2009 Act partially amending the Income Tax Act and other Acts (Act No. 13 of 2009) amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 17 of 2009, short name for Cabinet Order No. 104 of 2009, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 17 of 2009, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Cabinet Order No. 104 of 2009.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 17 of 2009, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Cabinet Order No. 104 of 2009 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)