Supplementary Provisions, Article 12Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds
第十二条（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置）
The provisions of Article 81-11, paragraph (2) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Regulation apply to the written application under Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice, etc.) of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order that is accepted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the written application under Article 339, paragraph (9) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order that was accepted before that date.
新規則第八十一条の十一第二項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項）の規定は、附則第一条第六号（施行期日）に定める日以後に受理する新令第三百三十九条第九項（無記名公社債の利子等に係る告知書等の提出等）において準用する新令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の申請書について適用し、同日前に受理した旧令第三百三十九条第九項（無記名公社債の利子等に係る告知書等の提出等）の申請書については、なお従前の例による。
The provisions of Article 81-11, paragraph (3) of the New Regulation apply to the written notification submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the written notification submitted before that date pursuant to the provisions of Article 81-11, paragraph (3) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Regulation.
新規則第八十一条の十一第三項の規定は、附則第一条第六号に定める日以後に同項の規定により提出する届出書について適用し、同日前に旧規則第八十一条の十一第三項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項）の規定により提出した届出書については、なお従前の例による。
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Cabinet Order No. 141 of 2015.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 22 of 2015.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Article 1 of Ministry of Finance Order No. 22 of 2015 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Cabinet Order No. 141 of 2015 amended it.
Short name set inSupplementary Provisions, Article 8, paragraph (2)