Supplementary Provisions, Article 21Transitional 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
第二十一条（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例に関する経過措置）
The provisions of Article 42, paragraph (3) of the New Act apply to the consideration listed in Article 161, item (ii) of the Income Tax Act (Act No. 33 of 1965) for the provision of services by entertainers, etc. prescribed in paragraph (1) of that Article that a tax-exempt entertainment corporation, etc. prescribed in that paragraph is to receive on or after the Effective Date.
新法第四十二条第三項の規定は、同条第一項に規定する免税芸能法人等が施行日以後に支払を受けるべき同項に規定する芸能人等の役務提供に係る所得税法（昭和四十年法律第三十三号）第百六十一条第二号に掲げる対価について適用する。