Supplementary Provisions, Article 26Transitional Provisions Concerning Withholding on Retirement Income
第二十六条（退職所得に係る源泉徴収に関する経過規定）
Articles 199 through 202 (Withholding on Retirement Income) of the New Act apply to severance pay or other such compensation prescribed in Article 199 of the New Act which is to be paid on or after the Effective Date, and the provisions then in force continue to govern such severance pay or other such compensation which is to be paid before that date.
新法第百九十九条から第二百二条まで（退職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百九十九条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当該退職手当等については、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
severance pay or other such compensation
「退職手当等」
Retirement allowances, lump-sum pensions and other payments received all at once on retirement, and payments of the same nature, as described in Article 30, paragraph (1) on retirement income; some provisions leave out those from which no tax need be withheld.
Short name set inArticle 199, paragraph (1)· applies only in this chapter
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)