Supplementary Provisions, Article 6Transitional Measures Regarding Matters to Be Stated in a Return When Salary or Other Wage Is Not Subject to Withholding
第六条(給与等につき源泉徴収を受けない場合の申告書の記載事項に関する経過措置)
The provisions of Article 69 (Matters to Be Entered in Return Forms Filed Without Withholding from Salaries, etc.) of the New Regulation apply to a return submitted under Article 172, paragraph (1) (Self-Assessment Tax Payment, etc. Without Withholding from Salaries, etc.) of the New Act on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern a return submitted before that date under Article 172, paragraph (1) (Self-Assessment Tax Payment, etc. Without Withholding from Salaries, etc.) of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "Former Act").
Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, short name for the 2015 Act partially amending the Income Tax Act and other Acts (Act No. 9 of 2015).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Income Tax Act as amended by Article 1 of the 2015 Act partially amending the Income Tax Act and other Acts (Act No. 9 of 2015).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 22 of 2015.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Income Tax Act as it stood before Article 1 of the 2015 Act partially amending the Income Tax Act and other Acts (Act No. 9 of 2015) amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)