Supplementary Provisions, Article 16Transitional Measures for Withholding on Employment Income
第十六条（給与所得に係る源泉徴収に関する経過措置）
The provisions of Part IV, Chapter II, Section 1 of the New Income Tax Act and Appended Tables 2 through 4 of the New Income Tax Act apply to salary, etc. prescribed in Article 183, paragraph (1) of the New Income Tax Act that is to be paid on or after January 1, 2007, and the provisions then in force continue to govern salary, etc. prescribed in Article 183, paragraph (1) of the Former Income Tax Act that is to be paid before that date.
新所得税法第四編第二章第一節の規定及び新所得税法別表第二から別表第四までは、平成十九年一月一日以後に支払うべき新所得税法第百八十三条第一項に規定する給与等について適用し、同日前に支払うべき旧所得税法第百八十三条第一項に規定する給与等については、なお従前の例による。
The provisions of Article 183, paragraph (2) of the New Income Tax Act apply to bonuses prescribed in that paragraph for which the date on which the payment referred to in that paragraph was determined is on or after the effective date of the Companies Act, and the provisions then in force continue to govern bonuses prescribed in Article 183, paragraph (2) of the Former Income Tax Act for which the date on which the payment referred to in that paragraph was determined is before the effective date of the Companies Act.
新所得税法第百八十三条第二項の規定は、同項の支払の確定した日が会社法施行日以後である同項に規定する賞与について適用し、旧所得税法第百八十三条第二項の支払の確定した日が会社法施行日前である同項に規定する賞与については、なお従前の例による。