Supplementary Provisions, Article 4Transitional Measures Concerning Forms
第四条（書式に関する経過措置）
The provisions of Article 96 (Trust Accounting Statement) of the New Regulation and the form prescribed in Appended Table VII (1) apply to the statements prescribed in Article 227 (Trust Accounting Statement) of the New Act that are submitted pursuant to that Article on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date" in this paragraph), and the provisions then in force continue to govern the statements prescribed in Article 227 (Trust Accounting Statement) of the Former Act that were submitted before the Effective Date.
新規則第九十六条（信託の計算書）の規定及び別表第七（一）に定める書式は、この省令の施行の日（以下この項において「施行日」という。）以後に新法第二百二十七条（信託の計算書）の規定により提出する同条に規定する計算書について適用し、施行日前に提出した旧法第二百二十七条（信託の計算書）に規定する計算書については、なお従前の例による。
The forms prescribed in Appended Table V (12) and Appended Table V (14) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph with respect to benefits prescribed in Article 225, paragraph (1), item (iv) (Payment Reports) of the New Act paid to Residents, pensions among the benefits prescribed in Article 161, item (x) (Domestic Source Income) of the New Act paid to Nonresidents, and pensions listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the New Act paid to Nonresidents, for which payment was finalized in each year from 2013 on, and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) of the Former Act that are submitted pursuant to that paragraph with respect to benefits prescribed in Article 225, paragraph (1), item (iv) (Payment Reports) of the Former Act paid to Residents and pensions among the benefits prescribed in Article 161, item (x) (Domestic Source Income) of the Former Act paid to Nonresidents, for which payment was finalized in each year in 2012 or earlier.
新規則別表第五（十二）及び別表第五（十四）に定める書式は、平成二十五年以後の各年において支払の確定した居住者に支払う新法第二百二十五条第一項第四号（支払調書）に規定する給付及び非居住者に支払う新法第百六十一条第十号（国内源泉所得）に規定する給付のうち年金並びに非居住者に支払う新法第二百九条第二号（源泉徴収を要しない年金）に掲げる年金について同項の規定により提出する同項に規定する調書について適用し、平成二十四年以前の各年において支払の確定した居住者に支払う旧法第二百二十五条第一項第四号（支払調書）に規定する給付及び非居住者に支払う旧法第百六十一条第十号（国内源泉所得）に規定する給付のうち年金について同項の規定により提出する同項に規定する調書については、なお従前の例による。
The form prescribed in Appended Table V (28) of the New Regulation applies to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph on or after the date prescribed in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) of the Former Act that were submitted pursuant to that paragraph before that date.
新規則別表第五（二十八）に定める書式は、附則第一条第四号に定める日以後に新法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に旧法第二百二十五条第一項の規定により提出した同項に規定する調書については、なお従前の例による。
The form prescribed in Appended Table VI (3) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (3) (Withholding Receipts) of the New Act that are submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to public pensions or retirement packages prescribed in Article 226, paragraph (3) of the New Act for which payment was finalized in each year from 2013 on, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraph (3) (Withholding Receipts) of the Former Act that are submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to public pensions or retirement packages prescribed in Article 226, paragraph (3) of the Former Act for which payment was finalized in each year in 2012 or earlier.
新規則別表第六（三）に定める書式は、平成二十五年以後の各年において支払の確定した新法第二百二十六条第三項（源泉徴収票）に規定する公的年金等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第三項に規定する源泉徴収票について適用し、平成二十四年以前の各年において支払の確定した旧法第二百二十六条第三項（源泉徴収票）に規定する公的年金等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第三項に規定する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 paragraphs may, for the time being, be replaced with the reports, Withholding receipts or statements prescribed in the corresponding provisions of the Former Regulation, with entries made in accordance with Appended Table V (12), Appended Table V (14), Appended Table V (28), Appended Table VI (3) and Appended Table VII (1) of the New Regulation.
With regard to the application of the form prescribed in Appended Table V (28) of the New Regulation during the period from the date prescribed in Article 1, item (iv) of the Supplementary Provisions to December 31, 2011, in Note 1 of the Remarks to that table, "Article 19-3, paragraph (23)" is deemed to be replaced with "Article 19-3, paragraph (25)", and in Note 2 (2) and (5) of the Remarks to that table, "Article 19-3, paragraph (24)" is deemed to be replaced with "Article 19-3, paragraph (26)".
附則第一条第四号に定める日から平成二十三年十二月三十一日までの間における新規則別表第五（二十八）に定める書式の適用については、同表の備考１中「第１９条の３第２３項」とあるのは「第１９条の３第２５項」と、同表の備考２（２）及び（５）中「第１９条の３第２４項」とあるのは「第１９条の３第２６項」とする。
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 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)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 29 of 2011, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this paragraph