Supplementary Provisions, Article 29Transitional Provisions Concerning Collection of Withheld Income Tax
第二十九条(源泉徴収に係る所得税の徴収に関する経過規定)
For the purpose of applying Article 221 (Collection of Income Tax Subject to Withholding) of the New Act, income tax that the provisions then in force continue to govern pursuant to the provisions of Article 24 through the preceding Article of the Supplementary Provisions is deemed to be the income tax prescribed in Article 221 of the New Act.
新法第二百二十一条(源泉徴収に係る所得税の徴収)の規定の適用については、附則第二十四条から前条までの規定によりなお従前の例によることとされる所得税は、新法第二百二十一条に規定する所得税とみなす。
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)