Supplementary Provisions, Article 25Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Payer of Consideration for Transferring Gold Bullion, etc.
第二十五条（金地金等の譲渡の対価の支払者に提示する書類の範囲等に関する経過措置）
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-38, paragraph (1) of the New Regulation, apply to cases of giving notice under Article 350-8 of the New Order on or after the Effective Date.
新規則第八十一条の三十八第一項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百五十条の八の規定による告知をする場合について適用する。
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)
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 2020, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 1 of Cabinet Order No. 111 of 2020.
Short name set inSupplementary Provisions, Article 9, 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)