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Supplementary Provisions, Article 22Transitional Measures Concerning Withholding from Supplementary Benefits and Similar Amounts of Installment Savings

第二十二条(定期積金の給付補てん金等に係る源泉徴収に関する経過措置)

The provisions of Part IV, Chapter IV, Section 3 of the new Income Tax Act apply to compensation for periodic deposits, finance charges, profits, or margin profits prescribed in Article 209-2 of the new Income Tax Act (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this Article) which are to be paid on or after April 1, 1988, and the provisions then in force continue to govern compensation for periodic deposits or similar amounts which are to be paid before that date.

新所得税法第四編第四章第三節の規定は、昭和六十三年四月一日以後に支払うべき新所得税法第二百九条の二に規定する給付補てん金、利息、利益又は差益(以下この条において「給付補てん金等」という。)について適用し、同日前に支払うべき給付補てん金等については、なお従前の例による。

Notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern, among compensation for periodic deposits or similar amounts which are to be paid on or after April 1, 1988 and which correspond to a period specified by Cabinet Order as the calculation period for compensation for periodic deposits or similar amounts that includes that date, the part of the compensation for periodic deposits or similar amounts equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that period to March 31, 1988.

昭和六十三年四月一日以後に支払うべき給付補てん金等で同日を含む給付補てん金等の計算期間として政令で定める期間に対応するもののうち、その期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の給付補てん金等については、前項の規定にかかわらず、なお従前の例による。

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