Supplementary Provisions, Article 6Transitional Measures Concerning Withholding on Remuneration, Fees, etc.
第六条（報酬、料金等に係る源泉徴収に関する経過措置）
Article 320, paragraph (2) (Withholding on Remuneration, Fees, Contract Money or Prizes) of the New Order applies to the remuneration or fees listed in Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the New Act that are payable on or after the date of enforcement of this Cabinet Order, and for the remuneration or fees listed in Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Former Act that are payable before that date, the provisions then in force continue to govern.
新令第三百二十条第二項（報酬、料金、契約金又は賞金に係る源泉徴収）の規定は、この政令の施行の日以後に支払うべき新法第二百四条第一項第二号（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旧法第二百四条第一項第二号（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は、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 50 of 2010.
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. 50 of 2010, the Income Tax Act as amended by Article 1 of the 2010 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2010).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 50 of 2010, the Income Tax Act as it stood before Article 1 of the 2010 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2010) amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)