Supplementary Provisions, Article 8Transitional Measures Concerning Withholding on Remuneration, Fees, etc.

①The provisions of Article 312 (Method of Refunding Overpaid Amounts Through Year-End Adjustment) and Article 313, paragraph (1), item (i) (Handling Where the Person Paying the Salary or Other Wage Is Unable to Make the Refund) of the New Order apply to the case where the refund prescribed in Article 191 (Refund of Overpaid Amounts) of the New Act is made on or after the Effective Date.

②The provisions of Article 322 (Amount to Be Deducted from the Amount Paid) of the New Order (limited to the part relating to the remuneration or fees for the work of sales representatives or bill collectors listed in Article 204, paragraph (1), item (iv) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the New Act, the remuneration or fees listed in item (vi) of that paragraph, and the monetary awards for business advertisement listed in item (viii) of that paragraph) apply to those remuneration or fees or monetary awards that are to be paid on or after June 1, 1975, and the provisions then in force continue to govern those remuneration or fees or monetary awards that are to be paid before that date.

③The provisions of Article 326, paragraph (4) (Withholding on Pensions Under Life Insurance Contracts, etc.) and Article 332, item (iii) (Domestic Source Income of Nonresidents Not Exempt from Withholding) of the New Order apply to the pensions prescribed in Article 209 (Pensions Exempt from Withholding) of the New Act and the pensions prescribed in Article 332, item (iii) of the New Order that are to be paid on or after June 1, 1975, and the provisions then in force continue to govern those pensions that are to be paid before that date.