Supplementary Provisions, Article 14Transitional Measures Concerning Forms
第十四条（書式に関する経過措置）
The form specified in Appended Table V (28) of the New Regulation applies to the records submitted pursuant to the provisions of Article 225, paragraph (1) (Payment Reports and Notices of Payment) of the New Act on or after the Effective Date, and the provisions then in force continue to govern the records submitted pursuant to the provisions of Article 225, paragraph (1) (Payment Reports and Notices of Payment) of the Former Act before the Effective Date.
新規則別表第五（二十八）に定める書式は、施行日以後に新法第二百二十五条第一項（支払調書及び支払通知書）の規定により提出する調書について適用し、施行日前に旧法第二百二十五条第一項（支払調書及び支払通知書）の規定により提出した調書については、なお従前の例による。
The forms specified in Appended Table VI (1) and Appended Table VI (2) of the New Regulation apply to the Withholding receipts that are submitted pursuant to the provisions of Article 226, paragraph (1) or (2) (Withholding Receipt) of the New Act, or delivered pursuant to the provisions of paragraph (1) or (2) of that Article or the proviso to paragraph (4) of that Article, on or after the Effective Date, and the provisions then in force continue to govern the Withholding receipts that were submitted pursuant to the provisions of Article 226, paragraph (1) or (2) (Withholding Receipt) of the Former Act, or delivered pursuant to the provisions of paragraph (1) or (2) of that Article or the proviso to paragraph (4) of that Article, before the Effective Date.
新規則別表第六（一）及び別表第六（二）に定める書式は、施行日以後に新法第二百二十六条第一項又は第二項（源泉徴収票）の規定により提出し、又は同条第一項、第二項若しくは第四項ただし書の規定により交付する源泉徴収票について適用し、施行日前に旧法第二百二十六条第一項又は第二項（源泉徴収票）の規定により提出し、又は同条第一項、第二項若しくは第四項ただし書の規定により交付した源泉徴収票については、なお従前の例による。
The form specified in Appended Table VIII (3) of the New Regulation applies to the records submitted pursuant to the provisions of Article 228, paragraph (2) (Record of Dividend Income, etc. Received by the Person of Record) of the New Act on or after the Effective Date, and the provisions then in force continue to govern the records submitted pursuant to the provisions of Article 228, paragraph (2) (Record of Dividend Income, etc. Received by the Person of Record) of the Former Act before the Effective Date.
新規則別表第八（三）に定める書式は、施行日以後に新法第二百二十八条第二項（名義人受領の配当所得等の調書）の規定により提出する調書について適用し、施行日前に旧法第二百二十八条第二項（名義人受領の配当所得等の調書）の規定により提出した調書については、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 Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 15 of 2016, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
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)