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Supplementary Provisions, Article 13Transitional Measures Concerning Collection of Income Tax Subject to Withholding
第十三条（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, paragraph (2) of the Income Tax Act as amended by Article 2 apply to salary or other wages, severance pay or other such compensation, remuneration or similar payments, or domestic source income payable on or after April 1, 2022, 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.
第二条の規定による改正後の所得税法第二百二十一条第二項の規定は、令和四年四月一日以後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。