Supplementary Provisions, Article 15Transitional Measures Regarding the Form of the Payment Report on Consideration for Transferring a Beneficial Interest in a Trust
第十五条（信託受益権の譲渡の対価の支払調書の書式に関する経過措置）
The form specified in Appended Table V (30) of the New Regulation applies to the record prescribed in Article 225, paragraph (1) of the Income Tax Act that is submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and the provisions then in force continue to govern the record prescribed in that paragraph that was submitted pursuant to the provisions of that paragraph before that date.
新規則別表第五（三十）に定める書式は、附則第一条第七号に定める日以後に所得税法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に同項の規定により提出した同項に規定する調書については、なお従前の例による。
The form prescribed in the preceding paragraph may, for the time being, be replaced by a record prescribed in the corresponding provisions of the Former Regulation, in which entries have been made in accordance with Appended Table V (30) of the New Regulation.
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 12 of 2023 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)