Supplementary Provisions, Article 16Transitional Provisions Concerning Withholding on Remuneration, Fees, etc.
第十六条（報酬、料金等に係る源泉徴収に関する経過規定）
The provisions of Part IV, Chapter IV, Section 1 (Withholding on Remuneration, Fees, Contract Money, or Prize Money) of the new Act (excluding the parts concerning the remuneration of professional boxers set forth in Article 204, paragraph (1), item (iv) (Obligation to Withhold Taxes) of the new Act, the remuneration and fees set forth in item (vi) of that paragraph, and the horse racing prize money received by horse owners set forth in item (viii) of that paragraph) apply to remuneration or fees, contract money, or prize money referred to in that paragraph that is to be paid on or after August 1, 1967, and the provisions then in force continue to govern such remuneration or fees, contract money, or prize money that was to be paid before that date.
The provisions of Part IV, Chapter IV, Section 1 of the new Act concerning the remuneration of professional boxers set forth in Article 204, paragraph (1), item (iv) of the new Act, the remuneration or fees set forth in item (vi) of that paragraph, or the horse racing prize money received by horse owners set forth in item (viii) of that paragraph apply to such remuneration or fees, or prize money, that is to be paid on or after January 1, 1968.
新法第二百四条第一項第四号に掲げる職業拳闘家の報酬、同項第六号に掲げる報酬若しくは料金又は同項第八号に掲げる馬主が受ける競馬の賞金に係る新法第四編第四章第一節の規定は、昭和四十三年一月一日以後に支払うべきこれらの報酬若しくは料金又は賞金について適用する。