Supplementary Provisions, Article 5Transitional Measures Concerning Forms
第五条（書式に関する経過措置）
The forms prescribed in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation apply to the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the New Act that are attached pursuant to that Article on or after the Effective Date, and the provisions then in force continue to govern the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the Former Act that were attached pursuant to that Article before the Effective Date.
The form prescribed in Appended Table VI (1) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (1) (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 a salary or other wage prescribed in Article 226, paragraph (1) of the New Act for which payment was finalized in each year from 2014 on, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraph (1) (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 a salary or other wage prescribed in Article 226, paragraph (1) of the Former Act for which payment was finalized in each year in 2013 or earlier.
新規則別表第六（一）に定める書式は、平成二十六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一項（源泉徴収票）に規定する給与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一項に規定する源泉徴収票について適用し、平成二十五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一項（源泉徴収票）に規定する給与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一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 two paragraphs may, for the time being, be replaced with the statements or Withholding receipts prescribed in the corresponding provisions of the Former Regulation, with entries made in accordance with Appended Table III (1), Appended Table III (2), Appended Table III (4) and Appended Table VI (1) of the New Regulation.
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 Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 35 of 2013.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 35 of 2013, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 35 of 2013, the Income Tax Act as it stood before Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 35 of 2013, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 35 of 2013 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)