Supplementary Provisions
附 則
This Ministerial Order comes into effect as of the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions of the Act Partially Amending the Act on Use of Information and Communications Technology in Administrative Procedures, etc., and Other Acts to Improve Convenience for Persons Concerned in Administrative Procedures, etc. and to Simplify and Streamline Administrative Operations through the Use of Information and Communications Technology (Act No. 16 of 2019; hereinafter referred to as the "Amending Act") (May 25, 2020).
この省令は、情報通信技術の活用による行政手続等に係る関係者の利便性の向上並びに行政運営の簡素化及び効率化を図るための行政手続等における情報通信の技術の利用に関する法律等の一部を改正する法律（令和元年法律第十六号。以下「改正法」という。）附則第一条第六号に掲げる規定の施行の日（令和二年五月二十五日）から施行する。
With respect to a notification card that a notification card holder presents on or after the Effective Date and a document confirming domicile, etc. prescribed in Article 41-2, paragraph (1) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) or Article 81-6, paragraph (2) of the Regulation for Enforcement of the Income Tax Act, the provisions then in force continue to govern the application of Article 7, paragraph (4) and Article 81-6, paragraph (1) of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 2 (including as applied with terms replaced pursuant to Article 81-10 and Article 81-17, paragraph (2) of that Regulation, and as applied mutatis mutandis pursuant to Article 81-20, paragraph (1), Article 81-25, paragraph (1), Article 81-29, paragraph (1), Article 81-33, paragraph (1), Article 81-36, paragraph (2) and Article 81-38, paragraph (1) of that Regulation and Article 3-17, paragraph (7) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 1).
通知カード所持者が施行日以後に提示する当該通知カード所持者に係る通知カード及び所得税法施行令（昭和四十年政令第九十六号）第四十一条の二第一項又は所得税法施行規則第八十一条の六第二項に規定する住所等確認書類に係る第二条の規定による改正前の所得税法施行規則第七条第四項及び第八十一条の六第一項（同令第八十一条の十及び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場合並びに同令第八十一条の二十第一項、第八十一条の二十五第一項、第八十一条の二十九第一項、第八十一条の三十三第一項、第八十一条の三十六第二項及び第八十一条の三十八第一項並びに第一条の規定による改正前の租税特別措置法施行規則第三条の十七第七項において準用する場合を含む。）の規定の適用については、なお従前の例による。
In the case where a notification card holder for whom there was, before the Effective Date, a change in the matters entered on that holder's notification card has not received the measure under the latter part of Article 7, paragraph (4) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures prior to amendment by the provisions of Article 4 of the Amending Act (including as applied mutatis mutandis pursuant to the latter part of paragraph (5) of that Article), the provisions of the preceding three paragraphs do not apply.
通知カード所持者であって、施行日前に当該通知カード所持者に係る通知カードに係る記載事項に変更があったものが、改正法第四条の規定による改正前の行政手続における特定の個人を識別するための番号の利用等に関する法律第七条第四項後段（同条第五項後段において準用する場合を含む。）の規定による措置を受けていない場合には、前三項の規定は、適用しない。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 46 of 2020, short name for the Act Partially Amending the Act on Use of Information and Communications Technology in Administrative Procedures, etc., and Other Acts to Improve Convenience for Persons Concerned in Administrative Procedures, etc. and to Simplify and Streamline Administrative Operations through the Use of Information and Communications Technology (Act No. 16 of 2019).
Short name set inSupplementary Provisions, paragraph (1)