Supplementary Provisions, Article 19Transitional Measures Concerning the Obligation to Withhold Tax, etc.
第十九条（源泉徴収義務等に関する経過措置）
The provisions of Article 212 of the new Income Tax Act apply to domestic source income prescribed in paragraph (1) of that Article that is to be paid on or after April 1, 2016, and the provisions then in force continue to govern domestic source income prescribed in Article 212, paragraph (1) of the former Income Tax Act that is to be paid before that date. In this case, for the purpose of applying the provisions of Article 212 of the new Income Tax Act during the period from that date to December 31 of that year, the phrase "Article 161, paragraph (1), items (iv) through (xvi)" in paragraph (1) of that Article is deemed to be replaced with "Article 161, paragraph (1), item (iv) (limited to those falling under what is set forth in Article 161, item (i)-2 of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "former Income Tax Act" in this paragraph)), items (v) through (vii), item (viii) (limited to those falling under what is set forth in Article 161, item (iv) of the former Income Tax Act), or items (ix) through (xvi)", and the phrase "items (iv) through (xi) of that paragraph" is deemed to be replaced with "item (iv) of that paragraph (limited to those falling under what is set forth in Article 161, item (i)-2 of the former Income Tax Act), items (v) through (vii), item (viii) (limited to those falling under what is set forth in Article 161, item (iv) of the former Income Tax Act), items (ix) through (xi)".
新所得税法第二百十二条の規定は、平成二十八年四月一日以後に支払うべき同条第一項に規定する国内源泉所得について適用し、同日前に支払うべき旧所得税法第二百十二条第一項に規定する国内源泉所得については、なお従前の例による。この場合において、同日から同年十二月三十一日までの間における新所得税法第二百十二条の規定の適用については、同条第一項中「第百六十一条第一項第四号から第十六号まで」とあるのは「第百六十一条第一項第四号（所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条の規定による改正前の所得税法（以下この項において「旧所得税法」という。）第百六十一条第一号の二に掲げるものに該当するものに限る。）、第五号から第七号まで、第八号（旧所得税法第百六十一条第四号に掲げるものに該当するものに限る。）若しくは第九号から第十六号まで」と、「同項第四号から第十一号まで」とあるのは「同項第四号（旧所得税法第百六十一条第一号の二に掲げるものに該当するものに限る。）、第五号から第七号まで、第八号（旧所得税法第百六十一条第四号に掲げるものに該当するものに限る。）、第九号から第十一号まで」とする。
The provisions of Article 214, paragraphs (1) through (3) of the new Income Tax Act apply to the covered domestic source income prescribed in paragraph (1) of that Article that a Nonresident prescribed in that paragraph is to be paid on or after January 1, 2017.
新所得税法第二百十四条第一項から第三項までの規定は、同条第一項に規定する非居住者が平成二十九年一月一日以後に支払を受けるべき同項に規定する対象国内源泉所得について適用する。
With regard to the domestic source income specified in an item of Article 214, paragraph (1) of the former Income Tax Act that a person set forth in that item is to be paid on or before December 31, 2016, the provisions of paragraphs (1) through (3) of that Article remain in force. In this case, the phrase "Article 164, paragraph (1), item (i)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Article 164, paragraph (1), item (i) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "former Income Tax Act" in this paragraph)", the phrase "Article 161, item (i)-2" is deemed to be replaced with "Article 161, item (i)-2 of the former Income Tax Act", the phrase "Article 164, paragraph (1), item (ii)" in item (ii) of that paragraph is deemed to be replaced with "Article 164, paragraph (1), item (ii) of the former Income Tax Act", and the phrase "Article 164, paragraph (1), item (iii)" in item (iii) of that paragraph is deemed to be replaced with "Article 164, paragraph (1), item (iii) of the former Income Tax Act".
旧所得税法第二百十四条第一項各号に掲げる者が平成二十八年十二月三十一日以前に支払を受けるべき当該各号に定める国内源泉所得については、同条第一項から第三項までの規定は、なおその効力を有する。この場合において、同条第一項第一号中「第百六十四条第一項第一号」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条の規定による改正前の所得税法（以下この項において「旧所得税法」という。）第百六十四条第一項第一号」と、「第百六十一条第一号の二」とあるのは「旧所得税法第百六十一条第一号の二」と、同項第二号中「第百六十四条第一項第二号」とあるのは「旧所得税法第百六十四条第一項第二号」と、同項第三号中「第百六十四条第一項第三号」とあるのは「旧所得税法第百六十四条第一項第三号」とする。
With regard to the application of the provisions of Article 41-22, paragraph (2) of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "of Article 214" in item (ii) of that paragraph is deemed to be replaced with "of Article 214 of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 19, paragraph (3) of the Supplementary Provisions of that Act (hereinafter referred to as the "former Income Tax Act" in this item)", the phrase "Article 172, paragraph (1) of that Act" is deemed to be replaced with "Article 172, paragraph (1) of the Income Tax Act", and the phrase "Article 214, paragraph (1) of that Act" is deemed to be replaced with "Article 214, paragraph (1) of the former Income Tax Act", and beyond this, the technical replacement of terms in the provisions of laws and regulations concerning income tax and any other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
前項の規定の適用がある場合における租税特別措置法第四十一条の二十二第二項の規定の適用については、同項第二号中「第二百十四条の」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第十九条第三項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法（以下この号において「旧所得税法」という。）第二百十四条の」と、「同法第百七十二条第一項」とあるのは「所得税法第百七十二条第一項」と、「同法第二百十四条第一項」とあるのは「旧所得税法第二百十四条第一項」とするほか、所得税に関する法令の規定の技術的読替えその他前項の規定の適用に関し必要な事項は、政令で定める。