Supplementary Provisions, Article 9Transitional Measures Concerning Matters to Be Stated, etc. in a Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package
第九条(公的年金等の受給者の扶養親族等申告書の記載事項等に関する経過措置)
The provisions of Article 77-4, paragraph (1) (Matters to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package, etc.) of the New Regulation (limited to the part pertaining to the domicile prescribed in item (i) of that paragraph) apply to the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-5, paragraph (9) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Act that is submitted on or after the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-5, paragraph (8) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Former Act that was submitted before that date.
新規則第七十七条の四第一項(公的年金等の受給者の扶養親族等申告書の記載事項等)(同項第一号に規定する住所に係る部分に限る。)の規定は、附則第一条第七号(施行期日)に定める日以後に提出する新法第二百三条の五第九項(公的年金等の受給者の扶養親族等申告書)に規定する公的年金等の受給者の扶養親族等申告書について適用し、同日前に提出した旧法第二百三条の五第八項(公的年金等の受給者の扶養親族等申告書)に規定する公的年金等の受給者の扶養親族等申告書については、なお従前の例による。
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Income Tax Act as amended by Article 1 of the 2015 Act partially amending the Income Tax Act and other Acts (Act No. 9 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 Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Income Tax Act as it stood before Article 1 of the 2015 Act partially amending the Income Tax Act and other Acts (Act No. 9 of 2015) amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)