Supplementary Provisions, Article 20Transitional Measures Concerning Withholding on Remuneration, Fees, etc.
第二十条（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, paragraph (1) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order (limited to the part pertaining to remuneration or fees for interpretation) apply to remuneration or fees listed in Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes) of the New Act that are payable on or after July 1, 2007, and the provisions then in force continue to govern remuneration or fees listed in Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes) of the Former Act that are payable before that date.
新令第三百二十条第一項（報酬、料金、契約金又は賞金に係る源泉徴収）（通訳の報酬又は料金に係る部分に限る。）の規定は、平成十九年七月一日以後に支払うべき新法第二百四条第一項第一号（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旧法第二百四条第一項第一号（源泉徴収義務）に掲げる報酬又は料金については、なお従前の例による。
The provisions of Article 320, paragraph (1) (excluding the part pertaining to remuneration or fees for interpretation) and paragraph (2) of the New Order apply to remuneration or fees listed in Article 204, paragraph (1), items (i) and (ii) of the New Act that are payable on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern remuneration or fees listed in Article 204, paragraph (1), items (i) and (ii) of the Former Act that are payable before that date.
新令第三百二十条第一項（通訳の報酬又は料金に係る部分を除く。）及び第二項の規定は、附則第一条第六号（施行期日）に定める日以後に支払うべき新法第二百四条第一項第一号及び第二号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旧法第二百四条第一項第一号及び第二号に掲げる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. 82 of 2007.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 82 of 2007, the Income Tax Act as amended by Article 1 of the 2007 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2007).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 82 of 2007, the Income Tax Act as it stood before Article 1 of the 2007 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2007) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)