Supplementary Provisions, Article 61Transitional Measures Concerning Payment Reports on Remuneration, Fees, etc.
第六十一条（報酬、料金等の支払調書に関する経過措置）
The provisions of Article 84, paragraph (1) of the New Regulation (Payment Report on Remuneration, Fees, etc.) apply to the remuneration, fees, etc. prescribed in that paragraph for which payment is finalized on or after the Effective Date, and the provisions then in force continue to govern the remuneration, fees, etc. prescribed in Article 84, paragraph (1) of the Former Regulation (Payment Report on Remuneration, Fees, etc.) for which payment was finalized before the Effective Date.
新規則第八十四条第一項（報酬、料金等の支払調書）の規定は、施行日以後に支払の確定する同項に規定する報酬等について適用し、施行日前に支払の確定した旧規則第八十四条第一項（報酬、料金等の支払調書）に規定する報酬等については、なお従前の例による。
remuneration, fees, etc.machine translation
「報酬等」
In Article 84, the remuneration, fees, contract money and prizes listed in Article 204, paragraph (1) of the Income Tax Act, other than those in paragraph (2) of that Article, paid in Japan to a resident or domestic corporation.
Short name set inArticle 84, paragraph (1)· applies only in this article
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 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)