Supplementary Provisions, Article 27Transitional Measures Concerning Matters to Be Stated in a Written Application for Approval of Reduction of the Estimated Tax Amount
第二十七条（予定納税額減額承認申請書の記載事項に関する経過措置）
The provisions of Article 46 of the New Regulation (Matters to Be Stated in a Written Application for Approval of Reduction of the Estimated Tax Amount) apply to a written application under Article 112, paragraph (1) of the New Act (Procedures for Application for Approval of Reduction of the Estimated Tax Amount) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 112, paragraph (1) of the Former Act (Procedures for Application for Approval of Reduction of the Estimated Tax Amount) that was submitted before the Effective Date.
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 New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as amended by Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act).
Short name set inSupplementary Provisions, Article 6, paragraph (2)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as it stood before Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act) amended it.
Short name set inSupplementary Provisions, Article 9, paragraph (1)