Supplementary Provisions, Article 7Transitional Provisions Concerning Withholding on Compensation, Fees, and Similar Payments
第七条（報酬、料金等に係る源泉徴収に関する経過規定）
The provisions of Article 320, paragraph (3) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order (limited to the part pertaining to professional wrestlers and professional golfers) apply to the remuneration or fees listed in Article 204, paragraph (1), item (iv) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 20 of 1967; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that are payable on or after January 1, 1968.
新令第三百二十条第三項（報酬、料金、契約金又は賞金に係る源泉徴収）（プロレスラー及びプロゴルファーに係る部分に限る。）の規定は、昭和四十三年一月一日以後に支払うべき所得税法の一部を改正する法律（昭和四十二年法律第二十号。以下「改正法」という。）による改正後の所得税法（以下「新法」という。）第二百四条第一項第四号（報酬、料金等に係る源泉徴収義務）に掲げる報酬又は料金について適用する。
The provisions of Article 326, paragraph (4) (Withholding on Annuities under Life Insurance Contracts, etc.) or Article 332, item (iii) (Domestic Source Income of Nonresidents Not Exempt from Withholding) of the New Order apply to annuities payable on or after August 1, 1967 that are annuities prescribed in Article 209 (Pensions Exempt from Withholding) of the New Act or annuities prescribed in Article 332, item (iii) of the New Order, and for those annuities payable before that date, the provisions then in force continue to govern.
新令第三百二十六条第四項（生命保険契約等に基づく年金に係る源泉徴収）又は第三百三十二条第三号（源泉徴収を免除されない非居住者の国内源泉所得）の規定は、昭和四十二年八月一日以後に支払うべき新法第二百九条（源泉徴収を要しない年金）に規定する年金又は新令第三百三十二条第三号に規定する年金について適用し、同日前に支払うべきこれらの年金については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 105 of 1967.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 105 of 1967, short name for the 1967 Act partially amending the Income Tax Act (Act No. 20 of 1967).
Short name set inSupplementary Provisions, Article 7, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 105 of 1967, the Income Tax Act as amended by the 1967 Act partially amending the Income Tax Act (Act No. 20 of 1967).
Short name set inSupplementary Provisions, Article 7, paragraph (1)