Supplementary Provisions, Article 3Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person
第三条(障害者等に該当する旨を証する書類の範囲等に関する経過措置)
With regard to the application of the provisions of Article 7, paragraph (2) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act during the period until the earlier of the time when a Basic Resident Register card, being a card issued pursuant to Article 30-44, paragraph (3) (Issuance of Basic Resident Register Cards) of the Residential Basic Book Act (Act No. 81 of 1967; hereinafter referred to as the "Former Residential Basic Book Act" in this paragraph and Article 47 (Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the Supplementary Provisions) prior to the amendment by the provisions of Article 19 (Partial Amendment of the Residential Basic Book Act) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013; hereinafter referred to as the "Number Use Arrangement Act"), which is a Basic Resident Register card prescribed in paragraph (1) of that Article and which the provisions then in force continue to govern pursuant to Article 20, paragraph (1) (Transitional Measures Accompanying Partial Amendment of the Residential Basic Book Act) of the Number Use Arrangement Act (hereinafter referred to as the "Basic Resident Register card" in this paragraph and Article 47 of the Supplementary Provisions), ceases to be effective pursuant to Article 30-44, paragraph (9) of the Former Residential Basic Book Act and the time when the person who was issued that Basic Resident Register card is issued an Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures pursuant to Article 17, paragraph (1) (Issuance, etc. of Individual Number Cards) of that Act, "documents listed (" in Article 7, paragraph (2) of the Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "documents listed or a Basic Resident Register card prescribed in Article 3, paragraph (1) (Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 53 of 2014) that is valid on the date of notice, etc. (".
行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律(平成二十五年法律第二十八号。以下「番号利用法整備法」という。)第十九条(住民基本台帳法の一部改正)の規定による改正前の住民基本台帳法(昭和四十二年法律第八十一号。以下この項及び附則第四十七条(貯蓄取扱機関等の営業所の長に提示する書類の範囲に関する経過措置)において「旧住民基本台帳法」という。)第三十条の四十四第三項(住民基本台帳カードの交付)の規定により交付された同条第一項に規定する住民基本台帳カードで、番号利用法整備法第二十条第一項(住民基本台帳法の一部改正に伴う経過措置)の規定によりなお従前の例によることとされたもの(以下この項及び附則第四十七条において「住民基本台帳カード」という。)が旧住民基本台帳法第三十条の四十四第九項の規定によりその効力を失う時又は当該住民基本台帳カードの交付を受けた者が行政手続における特定の個人を識別するための番号の利用等に関する法律第十七条第一項(個人番号カードの交付等)の規定により同法第二条第七項(定義)に規定する個人番号カードの交付を受ける時のいずれか早い時までの間における所得税法施行規則第七条第二項(障害者等に該当する旨を証する書類の範囲等)の規定の適用については、同項中「掲げる書類(」とあるのは、「掲げる書類又は所得税法施行規則の一部を改正する省令(平成二十六年財務省令第五十三号)附則第三条第一項(障害者等に該当する旨を証する書類の範囲等に関する経過措置)に規定する住民基本台帳カードで告知等の日において有効なもの(」とする。
The provisions of Article 7, paragraph (6) of the New Regulation apply to the written notification submitted pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern the written notification submitted before the Effective Date pursuant to Article 7, paragraph (5) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation").
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)
Basic Resident Register cardmachine translation
「住民基本台帳カード」
In Articles 3 and 47 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, a Basic Resident Register card (住民基本台帳カード) issued under Article 30-44, paragraph (3) of the Residential Basic Book Act as it stood before Article 19 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013) amended it, and that Article 20, paragraph (1) of that Act keeps under the former rules.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 47
Former Residential Basic Book Actmachine translation
「旧住民基本台帳法」
In Article 3, paragraph (1) and Article 47 of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Residential Basic Book Act as it stood before Article 19 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013) amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 47
Number Use Arrangement Actmachine translation
「番号利用法整備法」
Short name for the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013).
Short name set inSupplementary Provisions, Article 3, 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)