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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 of the New Regulation apply to severance pay or other such compensation prescribed in Article 226, paragraph (2) of the Income Tax Act that is to be paid on or after January 1, 2026, and the provisions then in force continue to govern severance pay or other such compensation prescribed in that paragraph that is to be paid before that date.
新規則第九十四条の規定は、令和八年一月一日以後に支払うべき所得税法第二百二十六条第二項に規定する退職手当等について適用し、同日前に支払うべき同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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 18 of 2025.
Short name set inSupplementary Provisions, Article 3, paragraph (1)