Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services
第十七条（免税芸能法人等が支払う芸能人等の役務提供報酬に係る源泉徴収の特例に関する経過措置）
The provisions of Article 42 of the New Act apply to remuneration for the provision of services by entertainers, etc. prescribed in paragraph (1) of that Article that pertains to a business whose principal content is the provision of services by entertainers, etc. prescribed in that paragraph and that a tax-exempt entertainment corporation, etc. prescribed in that paragraph carries out on or after the Effective Date, being remuneration that the tax-exempt entertainment corporation, etc. pays on or after the Effective Date.
新法第四十二条の規定は、同条第一項に規定する免税芸能法人等が施行日以後に行う同項に規定する芸能人等の役務提供を主たる内容とする事業に係る同項に規定する芸能人等の役務提供報酬で、当該免税芸能法人等が施行日以後に支払うものについて適用する。