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Supplementary Provisions, Article 40Transitional Measures Concerning Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction

第四十条(給与所得者の保険料控除申告書の記載事項に関する経過措置)

The provisions of Article 75 of the New Regulation (Matters to Be Stated in a Salary Income Earner's Return for Insurance Premium Deduction) apply to a salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) of the New Act (Salary Income Earner's Return for Insurance Premium Deduction) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a salary income earner's return for insurance premium deduction prescribed in of the Former Act (Salary Income Earner's Return for Insurance Premium Deduction) that was submitted before the Effective Date.

新規則第七十五条(給与所得者の保険料控除申告書の記載事項)の規定は、施行日以後に提出する(給与所得者の保険料控除申告書)に規定する給与所得者の保険料控除申告書について適用し、施行日前に提出した(給与所得者の保険料控除申告書)に規定する給与所得者の保険料控除申告書については、なお従前の例による。

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