Supplementary Provisions, Article 24Transitional Provisions Concerning Withholding on Interest Income and Dividend Income
第二十四条（利子所得及び配当所得に係る源泉徴収に関する経過規定）
Part IV, Chapter I (Withholding on Interest Income and Dividend Income) of the New Act applies to interest and similar income or dividends and similar income prescribed in Article 181, paragraph (1) (Obligation to Withhold Taxes) of the New Act which are to be paid on or after the Effective Date, and the provisions then in force continue to govern such interest and similar income or dividends and similar income which are to be paid before that date.
新法第四編第一章（利子所得及び配当所得に係る源泉徴収）の規定は、施行日以後に支払うべき新法第百八十一条第一項（源泉徴収義務）に規定する利子等又は配当等について適用し、同日前に支払うべき当該利子等又は配当等については、なお従前の例による。
withholding
「源泉徴収」
Collecting income tax at source when making a payment and paying it over to the government, under Part IV, Chapters I to VI of this Act.
Defined inArticle 2, paragraph (1), item (xlv)· applies throughout the law
the New Actmachine translation
「新法」
The Income Tax Act in the form this Act (Act No. 33 of 1965) gives it, as against the Income Tax Act it replaced.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date this Act (Act No. 33 of 1965) itself comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)