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Supplementary Provisions, Article 47Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc.

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)

With regard to the application of Article 81-6, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) during the period until the earlier of the time when a Basic Resident Register card ceases to be effective under of the Former Residential Basic Book Act (Delivery of a Basic Resident Register Card) and the time when the person who received delivery of that Basic Resident Register card receives delivery of the Individual Number Card prescribed in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (Definitions) under Article 17, paragraph (1) of that Act (Delivery of the Individual Number Card), the words "documents listed below (" in Article 81-6, paragraph (2) of the Regulation for Enforcement of the Income Tax Act are deemed to be replaced with "documents listed below or a Basic Resident Register card prescribed in (Ministry of Finance Order No. 53 of 2014) that is valid on the day of presentation to the head of the business office of a savings institution, etc. (".

住民基本台帳カードが(住民基本台帳カードの交付)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八十一条の六第二項(貯蓄取扱機関等の営業所の長に提示する書類の範囲等)の規定の適用については、同項中「掲げる書類(」とあるのは、「(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)に規定する住民基本台帳カードで貯蓄取扱機関等の営業所の長に提示する日において有効なもの(」とする。

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