Supplementary Provisions, Article 9, paragraph (1)
第一項
The provisions of Article 201 of the new Income Tax Act apply to severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 199 of the Income Tax Act; the same applies hereinafter in this Article) payable on or after January 1, 2022, and the provisions then in force continue to govern severance pay or other such compensation payable before that date.
新所得税法第二百一条の規定は、令和四年一月一日以後に支払うべき退職手当等（所得税法第百九十九条に規定する退職手当等をいう。以下この条において同じ。）について適用し、同日前に支払うべき退職手当等については、なお従前の例による。