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Supplementary Provisions, Article 16Transitional Provisions Concerning Income Tax on Withholding Based on the Former Act

第十六条(旧法に基づく源泉徴収に係る所得税に関する経過規定)

With respect to income tax for 1965, income tax for which the provisions then in force continue to govern pursuant to Articles 24 through 28 of the Supplementary Provisions (Transitional Provisions Concerning Withholding) of the Act is deemed to be income tax pertaining to collection under the provisions of Part IV, Chapters I through V (Withholding) of the Act, respectively.

昭和四十年分の所得税については、法附則第二十四条から第二十八条まで(源泉徴収に関する経過規定)の規定によりなお従前の例によることとされる所得税は、それぞれ法第四編第一章から第五章まで(源泉徴収)の規定による徴収に係る所得税とみなす。

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