Supplementary Provisions, Article 13Transitional Measures Concerning Collection of Income Tax Subject to Withholding
第十三条（源泉徴収に係る所得税の徴収に関する経過措置）
The provisions of Article 221, paragraph (2) of the Income Tax Act as amended by Article 2 apply to salary or other wages, severance pay or other such compensation, remuneration or similar payments, or domestic source income payable on or after April 1, 2022, and the provisions then in force continue to govern salary or other wages, severance pay or other such compensation, remuneration or similar payments, or domestic source income payable before that date.
第二条の規定による改正後の所得税法第二百二十一条第二項の規定は、令和四年四月一日以後に支払うべき給与等、退職手当等、報酬等又は国内源泉所得について適用し、同日前に支払うべき給与等、退職手当等、報酬等又は国内源泉所得については、なお従前の例による。
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 inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 3 to 13
domestic source income
「国内源泉所得」
Income with its source in Japan, as referred to in Article 212, paragraph (1), limited to payments corresponding to salaries, retirement allowances, or fees and other remuneration.
Short name set inSupplementary Provisions, Article 10, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 13
remuneration or similar paymentsmachine translation
「報酬等」
The remuneration, fees, contract money and prizes described in Article 204, paragraph (1) from which tax must be withheld, as used in Article 221.
Short name set inSupplementary Provisions, Article 10, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 13
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 10, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 13