Supplementary Provisions, Article 9Transitional Measures Concerning Withholding from Salary Income
第九条（給与所得に係る源泉徴収に関する経過措置）
The provisions of Part IV, Chapter II, Section 1 of the New Income Tax Act and Appended Tables II through IV of the New Income Tax Act apply to salary or other wages prescribed in Article 183, paragraph (1) of the New Income Tax Act (hereinafter referred to as "salary or other wages" in this paragraph) which are to be paid on or after January 1, 1989, and the provisions then in force continue to govern salary or other wages which are to be paid before that date.
新所得税法第四編第二章第一節の規定及び新所得税法別表第二から別表第四までは、昭和六十四年一月一日以後に支払うべき新所得税法第百八十三条第一項に規定する給与等（以下この項において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。
The provisions of Article 194, paragraph (1) of the New Income Tax Act apply to salary income earners' returns for deduction for Dependents, etc. which are submitted on or after January 1, 1989.
新所得税法第百九十四条第一項の規定は、昭和六十四年一月一日以後に提出する給与所得者の扶養控除等申告書について適用する。
salary or other wage
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
Short name set inArticle 183, paragraph (1)· applies only in this chapter
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 109 of 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
salary or other wage
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
Short name set inSupplementary Provisions, Article 9, paragraph (1)· applies only in this paragraph