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Supplementary Provisions, Article 2Transitional Measures Regarding Withholding Receipts

第二条（源泉徴収票に関する経過措置）

The provisions of Article 93, paragraph (1) (Withholding Receipt for a salary or other wage) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") and the form specified in Appended Table VI (1) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipt) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in that paragraph that is to be paid on or after January 1, 2018, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipt) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in that paragraph that is to be paid before that date.

改正後の所得税法施行規則（以下「新規則」という。）第九十三条第一項（給与等の源泉徴収票）の規定及び別表第六（一）に定める書式は、平成三十年一月一日以後に支払うべき所得税法等の一部を改正する等の法律（平成二十九年法律第四号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第二百二十六条第一項（源泉徴収票）に規定する給与等につき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一項に規定する源泉徴収票について適用し、同日前に支払うべき改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第二百二十六条第一項（源泉徴収票）に規定する給与等につき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した同条第一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 provisions of Article 94-2, paragraph (1) (Withholding Receipt for a public pension or retirement package) of the New Regulation and the form specified in Appended Table VI (3) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (3) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid on or after January 1, 2018, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (3) of the Former Act that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid before that date.

新規則第九十四条の二第一項（公的年金等の源泉徴収票）の規定及び別表第六（三）に定める書式は、平成三十年一月一日以後に支払うべき新法第二百二十六条第三項に規定する公的年金等につき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三項に規定する源泉徴収票について適用し、同日前に支払うべき旧法第二百二十六条第三項に規定する公的年金等につき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した同条第三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 forms prescribed in the preceding two paragraphs may, for the time being, be replaced by a Withholding receipt prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation"), on which entries have been made in accordance with Appended Table VI (1) and Appended Table VI (3) of the New Regulation.

前二項に規定する書式は、当分の間、改正前の所得税法施行規則（以下「旧規則」という。）の相当の規定に定める源泉徴収票に、新規則別表第六（一）及び第六（三）に準じて、記載したものをもってこれに代えることができる。

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Supplementary Provisions, Article 2Transitional Measures Regarding Withholding Receipts