Supplementary Provisions, Article 13Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages
第十三条（給与等の源泉徴収票に関する経過措置）
The provisions of Article 93, paragraph (3) (Withholding Receipt for a salary or other wage) of the New Regulation (including where applied mutatis mutandis pursuant to Article 94, paragraph (3) or Article 94-2, paragraph (3) (Withholding Receipts for a public pension or retirement package, etc.) of the New Regulation; the same applies hereinafter in this Article) apply to the written application submitted pursuant to the provisions of Article 93, paragraph (3) of the New Regulation on or after January 1, 2017, and the provisions then in force continue to govern the written application submitted before that date pursuant to the provisions of Article 93, paragraph (3) (Withholding Receipt for a salary or other wage) of the Former Regulation (including where applied mutatis mutandis pursuant to Article 94, paragraph (3) or Article 94-2, paragraph (3) (Withholding Receipts for a public pension or retirement package, etc.) of the Former Regulation).
新規則第九十三条第三項（給与等の源泉徴収票）（新規則第九十四条第三項又は第九十四条の二第三項（公的年金等の源泉徴収票等）において準用する場合を含む。以下この条において同じ。）の規定は、平成二十九年一月一日以後に新規則第九十三条第三項の規定により提出する申請書について適用し、同日前に旧規則第九十三条第三項（給与等の源泉徴収票）（旧規則第九十四条第三項又は第九十四条の二第三項（公的年金等の源泉徴収票等）において準用する場合を含む。）の規定により提出した申請書については、なお従前の例による。
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 Former Regulationmachine translation
「旧規則」
In the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2016, the Regulation for Enforcement of the Income Tax Act as it stood before Article 1 of that Order amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)