Supplementary Provisions, Article 9, paragraph (2)
第二項
The provisions of Article 203, paragraph (1) of the new Income Tax Act apply to declarations under the provisions of that paragraph that are submitted with respect to severance pay or other such compensation to be received on or after January 1, 2022, and the provisions then in force continue to govern declarations under the provisions of Article 203, paragraph (1) of the former Income Tax Act that were submitted with respect to severance pay or other such compensation to be received before that date.
新所得税法第二百三条第一項の規定は、令和四年一月一日以後に支払を受けるべき退職手当等について提出する同項の規定による申告書について適用し、同日前に支払を受けるべき退職手当等について提出した旧所得税法第二百三条第一項の規定による申告書については、なお従前の例による。