Supplementary Provisions, Article 10Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income
第十条（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置）
The provisions of Article 81-7, paragraph (4) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-7, paragraph (4) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") that was submitted before the Effective Date.
新規則第八十一条の七第四項の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した改正前の所得税法施行規則（以下「旧規則」という。）第八十一条の七第四項に規定する届出書については、なお従前の例による。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 11 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 11 of 2020, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 9, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 11 of 2020 amended it.
Short name set inSupplementary Provisions, Article 10, paragraph (1)