Supplementary Provisions, Article 15Transitional Measures Concerning Paper-Based Notices on the Transfer of Negotiable Deposits
第十五条（譲渡性預金の譲渡等に関する告知書に関する経過措置）
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply with terms replaced pursuant to Article 81-17, paragraph (2) of the New Regulation, apply to the transfer or acquisition of negotiable deposits prescribed in Article 224-2 of the Income Tax Act that takes place on or after the Effective Date.
新規則第八十一条の十七第二項の規定により読み替えて適用する新規則第八十一条の六第五項の規定は、施行日以後に行われる所得税法第二百二十四条の二に規定する譲渡性預金の譲渡又は譲受けについて適用する。
The provisions of Article 81-17, paragraph (3) of the New Regulation apply to the transfer or acquisition of negotiable deposits prescribed in Article 224-2 of the Income Tax Act that takes place on or after the Effective Date.
新規則第八十一条の十七第三項の規定は、施行日以後に行われる所得税法第二百二十四条の二に規定する譲渡性預金の譲渡又は譲受けについて適用する。
The provisions of Article 81-17, paragraph (6) of the New Regulation apply to the transfer or acquisition of negotiable deposits prescribed in Article 224-2 of the Income Tax Act that takes place on or after the Effective Date, and the provisions then in force continue to govern the transfer or acquisition of such negotiable deposits that took place before the Effective Date.
新規則第八十一条の十七第六項の規定は、施行日以後に行われる所得税法第二百二十四条の二に規定する譲渡性預金の譲渡又は譲受けについて適用し、施行日前に行われた当該譲渡性預金の譲渡又は譲受けについては、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)