Supplementary Provisions, Article 8Transitional Measures Concerning Withholding on Remuneration, Fees, etc.
第八条（報酬、料金等に係る源泉徴収に関する経過措置）
The provisions of Article 320, paragraphs (1) and (3) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order apply to remuneration or fees listed in Article 204, paragraph (1), items (i) and (iv) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Income Tax Act that are to be paid on or after May 1, 1993, and the provisions then in force continue to govern those remuneration or fees that are to be paid before that day.
新令第三百二十条第一項及び第三項（報酬、料金、契約金又は賞金に係る源泉徴収）の規定は、平成五年五月一日以後に支払うべき所得税法第二百四条第一項第一号及び第四号（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し、同日前に支払うべき当該報酬又は料金については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 85 of 1993.
Short name set inSupplementary Provisions, Article 2, paragraph (1)