Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 2Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person

第二条(障害者等に該当する旨を証する書類の範囲等に関する経過措置)

With respect to the application of Article 7, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (including as applied mutatis mutandis pursuant to (Ministry of Finance Order No. 15 of 1957)) during the period in which a national pension handbook (meaning the national pension handbook prescribed in prior to amendment by the provisions of ; the same applies in the following Article) is deemed, pursuant to the provisions of , Labour and Welfare Accompanying Enforcement of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Order of the Ministry of Health, Labour and Welfare No. 115 of 2021; hereinafter referred to as the "Arrangement Ministerial Order" in the following Article), to be a document prescribed in , the phrase "documents set forth (" in Article 7, paragraph (2) of the Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "documents set forth, or the national pension handbook prescribed in prior to amendment by the provisions of (Partial Amendment of the National Pension Act) of the (".

国民年金手帳(の規定による改正前のに規定する国民年金手帳をいう。次条において同じ。)が年金制度の機能強化のための国民年金法等の一部を改正する法律の施行に伴う厚生労働省関係省令の整備に関する省令(令和三年厚生労働省令第百十五号。次条において「整備省令」という。)の規定によりに規定する書類とみなされる間における所得税法施行規則第七条第二項(において準用する場合を含む。)の規定の適用については、所得税法施行規則第七条第二項中「掲げる書類(」とあるのは、「掲げる書類又は(国民年金法の一部改正)の規定による改正前の(国民年金手帳)に規定する国民年金手帳(」とする。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (源氏道合同会社) · contact@genjido.comContactSourcesTermsPrivacy