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Supplementary Provisions, Article 16, paragraph (1)

第一項

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.

新法第四編第四章第一節(報酬、料金、契約金又は賞金に係る源泉徴収)(新法第二百四条第一項第四号(源泉徴収義務)に掲げる職業拳闘家の報酬、同項第六号に掲げる報酬及び料金並びに同項第八号に掲げる馬主が受ける競馬の賞金に係る部分を除く。)の規定は、昭和四十二年八月一日以後に支払うべき同項の報酬若しくは料金、契約金又は賞金について適用し、同日前に支払うべきこれらの報酬若しくは料金、契約金又は賞金については、なお従前の例による。

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