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Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on the Due Date for Payment of Income Tax Withheld at the Source on Salaries, Severance Pay or Other Such Compensation

第十六条(給与、退職手当等について源泉徴収した所得税の納期限の特例に関する経過措置)

The provisions then in force continue to govern salaries, etc. and severance pay or other such compensation prescribed in of the Former Act on Special Measures Concerning Taxation that are to be paid before July 1, 2012.

平成二十四年七月一日前に支払うべきに規定する給与等及び退職手当等については、なお従前の例による。

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