Supplementary Provisions, Article 10Transitional Provisions Concerning Withholding on Retirement Income
第十条（退職所得に係る源泉徴収に関する経過規定）
Article 201 (Amount of Tax Withheld on Retirement Income) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions and Appended Table VI of the Supplementary Provisions apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Tax on Retirement Income) of the New Act (hereinafter referred to as "severance pay or other such compensation") which is to be paid in 1966 and is paid on or after the Effective Date, and the provisions then in force continue to govern severance pay or other such compensation which is to be paid in that year and was paid before that date.
the New Actmachine translation
「新法」
This Act as amended by Act No. 31 of 1966.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 31 of 1966, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
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 inSupplementary Provisions, Article 10, paragraph (1)