Supplementary Provisions, Article 4Transitional Measures Regarding the Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters
第四条（給与等の支払をする事務所の開設等の届出に関する経過措置）
The provisions of Article 99 (Notification of the Opening, etc. of an Office Paying Salary or Other Wage) of the New Regulation apply to the relocation of the salary payment office, etc. prescribed in that Article on or after the Effective Date, and the provisions then in force continue to govern the relocation of the salary payment office, etc. prescribed in Article 99 (Notification of the Opening, etc. of an Office Paying Salary or Other Wage) of the Former Regulation before the Effective Date.
salary payment office, etc.machine translation
「給与支払事務所等」
In Article 99, an office, place of business or similar place in Japan that handles the payment of salary or other wages (給与等), whose opening, moving or closing is reported to the district tax office director (税務署長) under Article 230 of the Income Tax Act.
Short name set inArticle 99, paragraph (1)· applies only in this article
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 16 of 2017.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 16 of 2017 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (3)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 16 of 2017, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)