Supplementary Provisions, Article 3Transitional Measures Concerning Retention, etc. of Returns Concerning Withholding for Salary Income Earners
第三条（給与所得者の源泉徴収に関する申告書の保存等に関する経過措置）
The provisions of Article 76-3 (Retention of Returns Concerning Withholding for Salary Income Earners) of the New Regulation apply to the returns, etc. prescribed in that Article that a payer of a salary or other wage prescribed in that Article accepts from a Resident prescribed in that Article on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date").
The provisions of Article 77, paragraph (3) (Matters to Be Stated in a Return Form for Receiving Retirement Income, etc.) of the New Regulation apply to the returns prescribed in that paragraph that a payer of severance pay or other such compensation prescribed in that paragraph accepts from a Resident prescribed in that paragraph on or after the Effective Date.
新規則第七十七条第三項（退職所得の受給に関する申告書の記載事項等）の規定は、同項に規定する退職手当等の支払者が施行日以後に同項に規定する居住者から受理する同項に規定する申告書について適用する。
The provisions of Article 77-3, paragraph (3) (Matters to Be Stated in the Return for Dependents, etc. by a Recipient of a public pension or retirement package, etc.) of the New Regulation apply to the returns prescribed in that paragraph that a payer of public pensions or retirement packages prescribed in that paragraph accepts from a Resident prescribed in that paragraph on or after the Effective Date.
新規則第七十七条の三第三項（公的年金等の受給者の扶養親族等申告書の記載事項等）の規定は、同項に規定する公的年金等の支払者が施行日以後に同項に規定する居住者から受理する同項に規定する申告書について適用する。
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)
return, etc.machine translation
「申告書等」
In Article 76-3, the returns an employee gives the payer of his or her salary under Articles 194 to 196 of the Income Tax Act (returns of employees for withholding), including the information the payer received in place of such a return by the method Article 198, paragraph (2) of that Act allows.
Short name set inArticle 76-3, paragraph (1)· applies only in this article
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 24 of 2012.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 24 of 2012, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)