Supplementary Provisions, Article 9Transitional Measures Concerning Withholding from Retirement Income
第九条（退職所得に係る源泉徴収に関する経過措置）
The provisions of Part IV, Chapter III (Withholding on Retirement Income) of the New Act relating to the lump-sum payments paid under the system listed in Article 76, paragraph (1), item (iii) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) of the New Order and prescribed in that paragraph apply to those lump-sum payments payable on or after June 1, 1971, and the provisions then in force continue to govern those lump-sum payments payable before that date.
新令第七十六条第一項第三号（退職手当等とみなす一時金）に掲げる制度に基づいて支給される同項に規定する一時金に係る新法第四編第三章（退職所得に係る源泉徴収）の規定は、昭和四十六年六月一日以後に支払うべき当該一時金について適用し、同日前に支払うべき当該一時金については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 70 of 1971.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 70 of 1971, the Income Tax Act as amended by the 1971 Act partially amending the Income Tax Act (Act No. 18 of 1971).
Short name set inSupplementary Provisions, Article 7, paragraph (1)