Supplementary Provisions, Article 15Transitional Provisions Concerning Withholding on Retirement Income
第十五条（退職所得に係る源泉徴収に関する経過規定）
The provisions of Article 201 (Amount of Tax Withheld from Retirement Income) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) of the Supplementary Provisions, and Appended Table VI of the Supplementary Provisions and the table attached to Appended Table VIII of the New Act, apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the New Act (hereinafter referred to as "severance pay or other such compensation") that is to be paid in 1967 and is paid on or after the Effective Date, and the provisions then in force continue to govern severance pay or other such compensation to be paid in that year that was paid before that date.
the New Actmachine translation
「新法」
This Act as amended by Act No. 20 of 1967.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 20 of 1967, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 12, 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 15, paragraph (1)