Supplementary Provisions, Article 55Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.
第五十五条（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置）
The provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis to a person who, before the Effective Date, submitted the written application under Article 343, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Former Order (Notice, etc. by a Person Receiving Delivered Money, etc.) and who receives, on or after the Effective Date, delivery of the delivered money, etc. prescribed in Article 345, paragraph (3) of the Former Order. In this case, the words "Article 343, paragraph (3) of the Former Order" in paragraph (2) of the preceding Article are deemed to be replaced with "Article 343, paragraph (3) of the Former Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Former Order", "Article 342, paragraph (1) of the Former Order (Notice by a Person Receiving the Price for a Transfer of Shares, etc.)" with "Article 345, paragraph (3) of the Former Order", "payment of the price for a transfer of shares, etc." with "delivery of delivered money, etc.", "payment date" with "delivery date", "Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.)" with "Article 81-26 of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Delivered Money, etc.)", "payer of the price for a transfer of shares, etc." with "deliverer of delivered money, etc.", "that price for a transfer of shares, etc. that is to be paid" with "that delivered money, etc. that is to be delivered", and "Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) and Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act" with "Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 345, paragraph (6) of that Order (Notice, etc. by a Person Receiving Delivered Money, etc.) and Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 81-26 of the Regulation for Enforcement of the Income Tax Act", and the words "payer of the price for a transfer of shares, etc." in paragraph (3) of the preceding Article are deemed to be replaced with "deliverer of delivered money, etc.", and "Article 81-21, paragraph (1) of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.)" with "Article 81-21, paragraph (1) of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 81-26 of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Delivered Money, etc.)".
前条第二項及び第三項の規定は、施行日前に旧令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する旧令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書を提出した者で施行日以後に旧令第三百四十五条第三項に規定する交付金銭等の交付を受ける者について準用する。この場合において、前条第二項中「旧令第三百四十三条第三項」とあるのは「旧令第三百四十五条第六項において準用する旧令第三百四十三条第三項」と、「旧令第三百四十二条第一項（株式等の譲渡の対価の受領者の告知）」とあるのは「旧令第三百四十五条第三項」と、「株式等の譲渡の対価の支払を」とあるのは「交付金銭等の交付を」と、「支払日」とあるのは「交付日」と、「所得税法施行規則第八十一条の二十一第二項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）に」とあるのは「所得税法施行規則第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）に」と、「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と、「支払を受けるべき当該株式等の譲渡の対価」とあるのは「交付を受けるべき当該交付金銭等」と、「所得税法施行令第三百四十三条第五項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の二十一第二項」とあるのは「所得税法施行令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する同令第三百四十三条第五項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の二十六において準用する同令第八十一条の二十一第二項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）」と、同条第三項中「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と、「旧規則第八十一条の二十一第一項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）」とあるのは「旧規則第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）において準用する旧規則第八十一条の二十一第一項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）」と読み替えるものとする。
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)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014 amended it.
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)