Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of October 1, 2015.
この省令は、平成二十七年十月一日から施行する。
Supplementary Provisions, Article 2Transitional Measures
第二条（経過措置）
The provisions of Article 94-2 of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 2 (hereinafter in this Article referred to as the "New Regulation") and the form specified in Appended Table VI (3) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (3) of the Income Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; hereinafter in this paragraph referred to as the "2014 Amendment Act") that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (3) of the Income Tax Act prior to amendment by the provisions of Article 1 of the 2014 Amendment Act that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, before that date.
第二条の規定による改正後の所得税法施行規則（以下この条において「新規則」という。）第九十四条の二の規定及び新規則別表第六（三）に定める書式は、この省令の施行の日以後に所得税法等の一部を改正する法律（平成二十六年法律第十号。以下この項において「平成二十六年改正法」という。）第一条の規定による改正後の所得税法第二百二十六条第三項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第三項に規定する源泉徴収票について適用し、同日前に平成二十六年改正法第一条の規定による改正前の所得税法第二百二十六条第三項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第三項に規定する源泉徴収票については、なお従前の例による。
The form prescribed in the preceding paragraph may, for the time being, be replaced by a Withholding receipt prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 2, on which entries have been made in accordance with Appended Table VI (3) of the New Regulation.
前項に規定する書式は、当分の間、第二条の規定による改正前の所得税法施行規則の相当の規定に定める源泉徴収票に、新規則別表第六（三）に準じて、記載したものをもってこれに代えることができる。
2014 Amendment Actmachine translation
「平成二十六年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014).
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this paragraph
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 2 of Ministry of Finance Order No. 75 of 2015.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article