Supplementary Provisions, Article 6Transitional Provisions Concerning Withholding on Compensation, Fees, and Similar Payments
第六条（報酬、料金等に係る源泉徴収に関する経過規定）
The provisions of Article 322, item (iii) (Remuneration or Fees Exempt from Withholding) of the New Order apply to the remuneration or fees listed in that item that are payable on or after the Effective Date, and for the remuneration or fees payable before that date, the provisions then in force continue to govern.
新令第三百二十二条第三号（源泉徴収を要しない報酬又は料金）の規定は、施行日以後に支払うべき同号に掲げる報酬又は料金について適用し、同日前に支払うべき当該報酬又は料金については、なお従前の例による。
The provisions of Article 326, paragraph (4) (Withholding on Annuities under Life Insurance Contracts, etc.) of the New Order apply to annuities prescribed in Article 209 (Pensions Exempt from Withholding) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 31 of 1966; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that are payable on or after the Effective Date, and for the annuities payable before that date, the provisions then in force continue to govern.
新令第三百二十六条第四項（生命保険契約等に基づく年金に係る源泉徴収）の規定は、施行日以後に支払うべき所得税法の一部を改正する法律（昭和四十一年法律第三十一号。以下「改正法」という。）による改正後の所得税法（以下「新法」という。）第二百九条（源泉徴収を要しない年金）に規定する年金について適用し、同日前に支払うべき当該年金については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 73 of 1966.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
In the supplementary provisions (附則) of Cabinet Order No. 73 of 1966, the date that Cabinet Order comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 73 of 1966, short name for the 1966 Act partially amending the Income Tax Act (Act No. 31 of 1966).
Short name set inSupplementary Provisions, Article 6, paragraph (2)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 73 of 1966, the Income Tax Act as amended by the 1966 Act partially amending the Income Tax Act (Act No. 31 of 1966).
Short name set inSupplementary Provisions, Article 6, paragraph (2)