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Supplementary Provisions, Article 22Transitional Measures Regarding Matters to Be Stated in a Written Notification Regarding Salary of Relatives Employed Only by a Blue-Return Filer, etc.

第二十二条(青色専従者給与に関する届出書の記載事項等に関する経過措置)

The provisions of Article 36-4, paragraph (2) of the New Regulation (Matters to Be Stated in a Written Notification on Salary for a relative employed only by a blue-return filer, etc.) apply to documents submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern documents submitted before the Effective Date under of the Former Regulation (Matters to Be Stated in a Written Notification on Salary for a relative employed only by a blue-return filer, etc.).

新規則第三十六条の四第二項(青色専従者給与に関する届出書の記載事項等)の規定は、施行日以後に同項の規定により提出する書類について適用し、施行日前に(青色専従者給与に関する届出書の記載事項等)の規定により提出した書類については、なお従前の例による。

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