Supplementary Provisions, Article 10Transitional Measures Regarding Written Applications for Approval of Special Provisions on the Due Date for Payment, etc.
第十条（納期の特例に関する承認の申請書等に関する経過措置）
The provisions of Articles 78 and 79 (Matters to Be Entered in a Written Notification When the Requirements for Special Provisions on the Due Date for Payment Are No Longer Met, etc.) of the New Regulation apply to the written application or written notification submitted pursuant to the provisions of Article 217, paragraph (1) or Article 218 (Notification, etc. When the Requirements for Special Provisions on the Due Date for Payment Are No Longer Met) of the New Act on or after January 1, 2017, and the provisions then in force continue to govern the written application or written notification submitted pursuant to the provisions of Article 217, paragraph (1) or Article 218 (Notification, etc. When the Requirements for Special Provisions on the Due Date for Payment Are No Longer Met) of the Former Act before that date.
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 15 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2016, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 6, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2016, the Income Tax Act as it stood before Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)