Supplementary Provisions, Article 8Transitional Measures Concerning Withholding Receipts for Severance Pay or Other Such Compensation
第八条（退職手当等の源泉徴収票に関する経過措置）
The provisions of Article 94, paragraph (1) of the New Regulation for Enforcement of the Income Tax Act apply to the severance pay or other such compensation prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the severance pay or other such compensation prescribed in Article 94, paragraph (1) of the Former Regulation for Enforcement of the Income Tax Act that is to be paid before the Effective Date.
新所得税法施行規則第九十四条第一項の規定は、施行日以後に支払うべき同項に規定する退職手当等について適用し、施行日前に支払うべき旧所得税法施行規則第九十四条第一項に規定する退職手当等については、なお従前の例による。
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay, lump-sum retirement payments and other pay received on a one-time basis because of leaving employment, and pay of a similar nature, as Article 30, paragraph (1) of the Income Tax Act describes them, other than those from which no income tax need be withheld under Article 200 of that Act (Article 226, paragraph (2) of that Act).
Short name set inArticle 94, paragraph (1)· applies only in this paragraph and in Article 94, paragraph (3)
New Regulation for Enforcement of the Income Tax Actmachine translation
「新所得税法施行規則」
This Ministerial Order as amended by Article 2 of Ministry of Finance Order No. 78 of 2015.
Short name set inSupplementary Provisions, Article 6, paragraph (1)
Former Regulation for Enforcement of the Income Tax Actmachine translation
「旧所得税法施行規則」
This Ministerial Order as it stood before Article 2 of Ministry of Finance Order No. 78 of 2015 amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (1)