Supplementary Provisions, Article 23Transitional Measures Concerning Procedures in Cases of Again Receiving Application of the Special Provisions on the Timing of Attribution of Revenue and Expenses of a Small Enterprise
第二十三条（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続に関する経過措置）
The provisions of Article 39-2, paragraph (1) of the New Regulation (Procedures in Cases of Again Receiving Application of the Special Provisions on the Timing of Attribution of Revenue and Expenses of a Small Enterprise) apply to a written application submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern a written application submitted before the Effective Date under Article 39-2, paragraph (1) of the Former Regulation (Procedures in Cases of Again Receiving Application of the Special Provisions on the Timing of Attribution of Revenue and Expenses of a Small Enterprise).
新規則第三十九条の二第一項（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続）の規定は、施行日以後に同項の規定により提出する申請書について適用し、施行日前に旧規則第三十九条の二第一項（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続）の規定により提出した申請書については、なお従前の例による。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 53 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 53 of 2014 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)