Supplementary Provisions, Article 8Transitional Measures Concerning Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction
第八条(給与所得者の保険料控除申告書の記載事項に関する経過措置)
The provisions of Article 75, paragraph (1) (Matters to Be Entered in a Salary Income Earner's Return for Insurance Premium Deduction) of the New Regulation apply to the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the New Act that is submitted or accepted on or after the Effective Date, and the provisions then in force continue to govern the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Former Act that was submitted or accepted before the Effective Date.
新規則第七十五条第一項(給与所得者の保険料控除申告書の記載事項)の規定は、施行日以後に提出し、又は受理する新法第百九十六条第三項(給与所得者の保険料控除申告書)に規定する給与所得者の保険料控除申告書について適用し、施行日前に提出し、又は受理した旧法第百九十六条第三項(給与所得者の保険料控除申告書)に規定する給与所得者の保険料控除申告書については、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)