Supplementary Provisions, Article 74Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages
第七十四条（給与等の源泉徴収票に関する経過措置）
The provisions of Article 93, paragraph (1) of the New Regulation (Withholding Receipt for a salary or other wage) apply to the salaries or other wages prescribed in that paragraph that are to be paid on or after the Effective Date, and the provisions then in force continue to govern the salaries or other wages prescribed in Article 93, paragraph (1) of the Former Regulation (Withholding Receipt for a salary or other wage) that are to be paid before the Effective Date.
新規則第九十三条第一項（給与等の源泉徴収票）の規定は、施行日以後に支払うべき同項に規定する給与等について適用し、施行日前に支払うべき旧規則第九十三条第一項（給与等の源泉徴収票）に規定する給与等については、なお従前の例による。
The provisions of Article 93, paragraph (3) of the New Regulation (including where applied mutatis mutandis under Article 94, paragraph (3) (Withholding Receipt for Severance Pay or Other Such Compensation) or Article 94-2, paragraph (3) (Withholding Receipt for a public pension or retirement package) of the New Regulation; the same applies hereinafter in this paragraph) apply to a written application submitted on or after the Effective Date under Article 93, paragraph (3) of the New Regulation, and the provisions then in force continue to govern a written application submitted before the Effective Date under Article 93, paragraph (3) of the Former Regulation (including where applied mutatis mutandis under Article 94, paragraph (3) (Withholding Receipt for Severance Pay or Other Such Compensation) or Article 94-2, paragraph (3) (Withholding Receipt for a public pension or retirement package) of the Former Regulation).
新規則第九十三条第三項（新規則第九十四条第三項（退職手当等の源泉徴収票）又は第九十四条の二第三項（公的年金等の源泉徴収票）において準用する場合を含む。以下この項において同じ。）の規定は、施行日以後に新規則第九十三条第三項の規定により提出する申請書について適用し、施行日前に旧規則第九十三条第三項（旧規則第九十四条第三項（退職手当等の源泉徴収票）又は第九十四条の二第三項（公的年金等の源泉徴収票）において準用する場合を含む。）の規定により提出する申請書については、なお従前の例による。
salary or other wagemachine translation
「給与等」
Pay, compensation, wages, annual allowances (歳費), bonuses and salary of a similar nature, as Article 28, paragraph (1) of the Income Tax Act describes them, other than those from which no income tax need be withheld under Article 184 of that Act (Article 226, paragraph (1) of that Act).
Short name set inArticle 93, paragraph (1)· applies only in this article
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 53 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
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. 53 of 2014 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)