Supplementary Provisions, Article 7Transitional Provisions Concerning the Locality for Paying Taxes
第七条（納税地に関する経過規定）
Article 17 (Locality for Paying Over Withholding Tax) and Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the New Act apply to income tax on payments prescribed in those provisions which are made on or after the Effective Date, and the provisions then in force continue to govern income tax on payments made before that date.
withholding
「源泉徴収」
Collecting income tax at source when making a payment and paying it over to the government, under Part IV, Chapters I to VI of this Act.
Defined inArticle 2, paragraph (1), item (xlv)· applies throughout the law
the New Actmachine translation
「新法」
The Income Tax Act in the form this Act (Act No. 33 of 1965) gives it, as against the Income Tax Act it replaced.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date this Act (Act No. 33 of 1965) itself comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)