Supplementary Provisions, Article 2Transitional Measures Concerning the Locality for Paying Over Income Tax Subject to Withholding

The provisions of Article 55, paragraph (2) (Locality for Paying Over Withholding Tax) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to cases where income tax required to be withheld prescribed in Article 17 (Locality for Paying Over Withholding Tax) of the Income Tax Act after the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013; hereinafter referred to as the "Amending Act") (the Income Tax Act as so amended being hereinafter referred to as the "New Act") and income tax required to be withheld prescribed in Article 17 (Locality for Paying Over Withholding Tax) of the Income Tax Act before the amendment under the provisions of Article 1 of the Amending Act are paid on or after June 1, 2013, and the provisions then in force continue to govern cases where income tax required to be withheld prescribed in that Article was paid before that date.