Supplementary Provisions, Article 4Transitional Measures Concerning Matters to Be Stated in the Statement of Details of Withheld Tax Amounts, etc. in the Case of Receiving a Refund
第四条（還付を受ける場合の源泉徴収税額等の明細書の記載事項に関する経過措置）
The provisions of Article 53, paragraph (2) of the New Regulation apply to income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2018 and earlier years.
新規則第五十三条第二項の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、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. 6 of 2019.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
tax year 2019machine translation
「令和元年分」
The tax year running from 1 January 2019 (the 31st year of Heisei) to 31 December 2019 (the first year of Reiwa), which spans the change of era name.
Defined inSupplementary Provisions, Article 3, paragraph (3)