Supplementary Provisions, Article 21Transitional Measures regarding Withholding on Annuities Based on Life Insurance Contracts, etc.
第二十一条（生命保険契約等に基づく年金に係る源泉徴収に関する経過措置）
The provisions of Article 326, paragraphs (2) and (3) (Withholding on Annuities Based on Life Insurance Contracts, etc.) of the New Order apply to annuities prescribed in Article 207 (Obligation to Withhold Taxes) of the New Act that are payable on or after the Effective Date, and the provisions then in force continue to govern annuities prescribed in Article 207 (Obligation to Withhold Taxes) of the Former Act that are payable before the Effective Date.
新令第三百二十六条第二項及び第三項（生命保険契約等に基づく年金に係る源泉徴収）の規定は、施行日以後に支払うべき新法第二百七条（源泉徴収義務）に規定する年金について適用し、施行日前に支払うべき旧法第二百七条（源泉徴収義務）に規定する年金については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 82 of 2007.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 82 of 2007, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, 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)