Supplementary Provisions, Article 5Transitional Measures Concerning Withholding Receipts for Severance Pay or Other Such Compensation
第五条（退職手当等の源泉徴収票に関する経過措置）
The provisions of Article 94 (Withholding Receipt for Severance Pay or Other Such Compensation) of the New Regulation and the form prescribed in Appended Table VI (2) apply to the Withholding receipts prescribed in Article 226, paragraph (2) (Withholding Receipts) of the New Act that are submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to severance pay or other such compensation prescribed in Article 226, paragraph (2) of the New Act for which payment was finalized in each year from 2013 on, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraph (2) (Withholding Receipts) of the Former Act that are submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to severance pay or other such compensation prescribed in Article 226, paragraph (2) of the Former Act for which payment was finalized in each year in 2012 or earlier.
新規則第九十四条（退職手当等の源泉徴収票）の規定及び別表第六（二）に定める書式は、平成二十五年以後の各年において支払の確定した新法第二百二十六条第二項（源泉徴収票）に規定する退職手当等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第二項に規定する源泉徴収票について適用し、平成二十四年以前の各年において支払の確定した旧法第二百二十六条第二項（源泉徴収票）に規定する退職手当等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第二項に規定する源泉徴収票については、なお従前の例による。
The form prescribed in the preceding paragraph may, for the time being, be replaced with the Withholding receipt prescribed in the corresponding provision of the Former Regulation, with entries made in accordance with Appended Table VI (2) of the New Regulation.
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2012, the Income Tax Act as it stood before Article 2 of the 2012 Act partially amending the Act on Special Measures Concerning Taxation and other Acts (Act No. 16 of 2012) amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 24 of 2012 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 24 of 2012.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2012, the Income Tax Act as amended by Article 2 of the 2012 Act partially amending the Act on Special Measures Concerning Taxation and other Acts (Act No. 16 of 2012).
Short name set inSupplementary Provisions, Article 2, paragraph (4)