Supplementary Provisions, Article 8, paragraph (1)（源泉徴収票に関する経過措置）Transitional Measures Concerning Withholding ReceiptsAdded
The provisions of Article 226, paragraph (6) of the New Income Tax Act apply to withholding receipts for a salary or other wage as referred to in Article 226, paragraph (1) of the Income Tax Act or for a public pension or retirement package as referred to in Article 226, paragraph (3) of the New Income Tax Act that are to be submitted on or after January 1, 2027.
新所得税法第二百二十六条第六項の規定は、令和九年一月一日以後に提出すべき所得税法第二百二十六条第一項の給与等又は新所得税法第二百二十六条第三項の公的年金等の源泉徴収票について適用する。