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Supplementary Provisions, Article 73Transitional Measures Concerning Payment Reports on the Consideration for Transferring Gold Bullion, etc.

第七十三条（金地金等の譲渡の対価の支払調書に関する経過措置）

The provisions of Article 90-6 of the New Regulation (Payment Report on Consideration for Transferring Gold Bullion and Similar Items) apply to the consideration prescribed in that Article for transferring gold bullion, etc. prescribed in that Article, for which payment is finalized on or after the Effective Date, and the provisions then in force continue to govern the consideration prescribed in Article 90-6 of the Former Regulation (Payment Report on Consideration for Transferring Gold Bullion and Similar Items) for transferring gold bullion, etc. prescribed in that Article, for which payment was finalized before the Effective Date.

新規則第九十条の六（金地金等の譲渡の対価の支払調書）の規定は、施行日以後に支払の確定する同条に規定する金地金等の譲渡の同条に規定する対価について適用し、施行日前に支払の確定した旧規則第九十条の六（金地金等の譲渡の対価の支払調書）に規定する金地金等の譲渡の同条に規定する対価については、なお従前の例による。

With respect to a report submitted under Article 90-6 of the Regulation for Enforcement of the Income Tax Act (Payment Report on Consideration for Transferring Gold Bullion and Similar Items) by a person who, on or after the Effective Date, pays the consideration prescribed in Article 350-8, paragraph (1) of the Former Order for transferring gold bullion, etc. prescribed in that paragraph to a person who gave the notice under Article 350-8, paragraph (2) of the Former Order (Notice by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) before the Effective Date, in respect of that consideration for transferring gold bullion, etc. of which payment is finalized by the date on which the person receiving the payment gives the notice under Article 16, paragraph (25) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (or, where that person does not give that notice by the payment date prescribed in that paragraph, that payment date), the provisions of Article 90-6, item (i) of the Regulation for Enforcement of the Income Tax Act (limited to the part pertaining to the individual number of the person receiving the payment) do not apply.

施行日前に旧令第三百五十条の八第二項（金地金等の譲渡の対価の受領者の告知）の告知をした者に対して施行日以後に同条第一項に規定する金地金等の譲渡の同項に規定する対価の支払をする者が、当該金地金等の譲渡の対価のうちその支払を受ける者が番号利用法整備令第十六条第二十五項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）までに支払の確定するものにつき所得税法施行規則第九十条の六（金地金等の譲渡の対価の支払調書）の規定により提出する調書については、同条第一号の規定のうちその支払を受ける者の個人番号に係る部分の規定は、適用しない。

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Supplementary Provisions, Article 73Transitional Measures Concerning Payment Reports on the Consideration for Transferring Gold Bullion, etc.