Supplementary Provisions, Article 3Transitional Measures Regarding Payment Reports on Casualty Insurance Benefits, etc.
第三条（損害保険等給付の支払調書に関する経過措置）
The provisions of Article 87 (limited to the portion pertaining to paragraph (2)) (Payment Report on Casualty Insurance Benefits, etc.) of the New Regulation apply to pensions listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the New Act for which payment is finalized on or after January 1, 2013.
When a person who pays a pension prescribed in the preceding paragraph for which payment was finalized in 2011 and 2012 (limited to one for which the year that includes the date of commencement of payment is 2011 or 2012) submits, for the year that includes the date of commencement of payment, the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Former Act with respect to that pension, with regard to the application of Article 87, paragraph (1) (Payment Report on Casualty Insurance Benefits, etc.) of the Former Regulation, "the matters listed" is deemed to be replaced with "the matters listed and a statement that the casualty insurance benefits, etc. are a pension listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the Act".
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 Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 29 of 2011, the Income Tax Act as amended by Article 1 of the 2011 Act partially amending the Income Tax Act and other Acts to improve the tax system in response to the severe economic and employment situation (Act No. 82 of 2011).
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. 29 of 2011.
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. 29 of 2011, the Income Tax Act as it stood before Article 1 of the 2011 Act partially amending the Income Tax Act and other Acts to improve the tax system in response to the severe economic and employment situation (Act No. 82 of 2011) amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 29 of 2011 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)