Supplementary Provisions, Article 9Transitional Measures Concerning Withholding on Remuneration, Fees, etc.
第九条（報酬、料金等に係る源泉徴収に関する経過措置）
The provisions of Article 322 (Amount to Be Deducted from the Amount Paid) of the New Order (limited to the portion pertaining to remuneration or fees for the business of judicial scriveners, land and house investigators or maritime procedure agents listed in Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the New Act) apply to those remuneration or fees payable on or after June 1, 1974, and the provisions then in force continue to govern those remuneration or fees payable before that date.
新令第三百二十二条（支払金額から控除する金額）（新法第二百四条第一項第二号（報酬、料金等に係る源泉徴収義務）に掲げる司法書士、土地家屋調査士又は海事代理士の業務に関する報酬又は料金に係る部分に限る。）の規定は、昭和四十九年六月一日以後に支払うべき当該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。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 75 of 1974.
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. 75 of 1974, the Income Tax Act as amended by the Act those supplementary provisions call the amending Act (改正法).
Short name set inSupplementary Provisions, Article 3, paragraph (3)