Supplementary Provisions, Article 64Transitional Measures Concerning Payment Reports on Life Insurance Proceeds, etc.
第六十四条（生命保険金等の支払調書に関する経過措置）
The provisions of Article 86, paragraph (1) (Payment Report on Life Insurance Proceeds, etc.) of the New Regulation apply to the life insurance benefits, etc. prescribed in that paragraph for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the life insurance benefits, etc. prescribed in Article 86, paragraph (1) (Payment Report on Life Insurance Proceeds, etc.) of the Former Regulation for which payment was fixed before the Effective Date.
新規則第八十六条第一項（生命保険金等の支払調書）の規定は、施行日以後に支払の確定する同項に規定する生命保険金等について適用し、施行日前に支払の確定した旧規則第八十六条第一項（生命保険金等の支払調書）に規定する生命保険金等については、なお従前の例による。
life insurance benefit, etc.machine translation
「生命保険金等」
In Article 86, insurance money and similar benefits under life insurance contracts of the kinds the Cabinet Order (政令) referred to in Article 225, paragraph (1), item (iv) of the Income Tax Act specifies, paid in Japan; where the recipient is a nonresident or a foreign corporation, only those listed in Article 161, paragraph (1), item (xiv) or Article 209, item (ii) of that Act.
Short name set inArticle 86, 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)