Supplementary Provisions, Article 10Transitional Measures Concerning Collection of Income Tax Subject to Withholding
第十条（源泉徴収に係る所得税の徴収に関する経過措置）
The provisions of Article 221 of the New Income Tax Act apply to salary or other wages, severance pay or other such compensation prescribed in Article 199 of the Income Tax Act (hereinafter referred to as "severance pay or other such compensation" in this Article and Article 13 of the Supplementary Provisions), remuneration or fees, or contract money or monetary awards prescribed in Article 204, paragraph (1) of that Act (hereinafter referred to as "remuneration or similar payments" in this Article and Article 13 of the Supplementary Provisions), or domestic source income prescribed in Article 212, paragraph (1) of that Act (limited to income equivalent to salary or other wages, severance pay or other such compensation, or remuneration or similar payments; hereinafter referred to as "domestic source income" in this Article and Article 13 of the Supplementary Provisions) payable on or after January 1, 2021, and the provisions then in force continue to govern salary or other wages, severance pay or other such compensation, remuneration or similar payments, or domestic source income payable before that date.
新所得税法第二百二十一条の規定は、令和三年一月一日以後に支払うべき給与等、所得税法第百九十九条に規定する退職手当等（以下この条及び附則第十三条において「退職手当等」という。）、同法第二百四条第一項に規定する報酬若しくは料金、契約金若しくは賞金（以下この条及び附則第十三条において「報酬等」という。）又は同法第二百十二条第一項に規定する国内源泉所得（給与等、退職手当等又は報酬等に相当するものに限る。以下この条及び附則第十三条において「国内源泉所得」という。）について適用し、同日前に支払うべき給与等、退職手当等、報酬等又は国内源泉所得については、なお従前の例による。
severance pay or other such compensation
「退職手当等」
Retirement allowances, lump-sum pensions and other payments received all at once on retirement, and payments of the same nature, as described in Article 30, paragraph (1) on retirement income; some provisions leave out those from which no tax need be withheld.
Short name set inArticle 199, paragraph (1)· applies only in this chapter
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 8 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 2 to 12
salary or other wage
「給与等」
Salaries, wages, allowances paid to Diet members, bonuses and other payments of the same nature, as described in Article 28, paragraph (1) on salary income; some provisions leave out salary from which no tax need be withheld.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 3 to 13
domestic source income
「国内源泉所得」
Income with its source in Japan, as referred to in Article 212, paragraph (1), limited to payments corresponding to salaries, retirement allowances, or fees and other remuneration.
Short name set inSupplementary Provisions, Article 10, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 13
remuneration or similar paymentsmachine translation
「報酬等」
The remuneration, fees, contract money and prizes described in Article 204, paragraph (1) from which tax must be withheld, as used in Article 221.
Short name set inSupplementary Provisions, Article 10, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 13
severance pay or other such compensation
「退職手当等」
Retirement allowances, lump-sum pensions and other payments received all at once on retirement, and payments of the same nature, as described in Article 30, paragraph (1) on retirement income; some provisions leave out those from which no tax need be withheld.
Short name set inSupplementary Provisions, Article 10, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 13