Supplementary Provisions, Article 28Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages
第二十八条（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 (limited to the part relating to item (vi)) apply to salary or other wage prescribed in that paragraph that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern salary or other wage prescribed in Article 93, paragraph (1) of the Former Regulation that is to be paid before that date.
新規則第九十三条第一項（第六号に係る部分に限る。）の規定は、令和五年一月一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、同日前に支払うべき旧規則第九十三条第一項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 (1) of the New Regulation (limited to the part relating to item (ix)) apply to salary or other wage prescribed in that paragraph that is to be paid during 2020 and for which the date of the last payment is on or after the Effective Date, and the provisions then in force continue to govern salary or other wage prescribed in Article 93, paragraph (1) of the Former Regulation that is to be paid during that year and for which the date of the last payment is before the Effective Date.
新規則第九十三条第一項（第九号に係る部分に限る。）の規定は、令和二年中に支払うべき同項に規定する給与等でその最後に支払をする日が施行日以後であるものについて適用し、同年中に支払うべき旧規則第九十三条第一項に規定する給与等でその最後に支払をする日が施行日前であるものについては、なお従前の例による。
With respect to the application of Article 93, paragraph (1) of the New Regulation to salary or other wage prescribed in that paragraph that is to be paid during 2020, for which the date of the last payment is on or after the Effective Date, and to which the provisions of Article 190 of the Income Tax Act as amended by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "New Act") do not apply, the phrase "widow, single parent" in item (ix) of that paragraph is deemed to be replaced with "a widow falling under the provisions of Article 41-17, paragraph (1) (Special Provisions on Widow Deduction) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act"), or any other widow prescribed in Article 2, paragraph (1), item (xxx) (Definitions) of the Act prior to amendment by the provisions of Article 1 of the Amending Act, or a widower prescribed in item (xxxi) of that paragraph".
令和二年中に支払うべき新規則第九十三条第一項に規定する給与等でその最後に支払をする日が施行日以後であるものであって改正法第一条の規定による改正後の所得税法（以下「新法」という。）第百九十条の規定の適用を受けないものについての同項の規定の適用については、同項第九号中「寡婦、ひとり親」とあるのは、「所得税法等の一部を改正する法律（令和二年法律第八号。以下「改正法」という。）第十五条の規定による改正前の租税特別措置法第四十一条の十七第一項（寡婦控除の特例）の規定に該当する寡婦若しくはその他の改正法第一条の規定による改正前の法第二条第一項第三十号（定義）に規定する寡婦、同項第三十一号に規定する寡夫」とする。
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. 11 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 2020, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020).
Short name set inSupplementary Provisions, Article 8, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 11 of 2020, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 9, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 11 of 2020 amended it.
Short name set inSupplementary Provisions, Article 10, paragraph (1)
Amending Actmachine translation
「改正法」
In the wording that Article 28, paragraph (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 2020 substitutes into Article 93, paragraph (1), item (ix) of the Regulation for Enforcement of the Income Tax Act, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020).
Short name set inSupplementary Provisions, Article 28, paragraph (3)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 2020, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020).
Short name set inSupplementary Provisions, Article 28, paragraph (3)