Supplementary Provisions, Article 6Transitional Measures Concerning Withholding on Remuneration, Fees, etc.
第六条（報酬、料金等に係る源泉徴収に関する経過措置）
The provisions of Article 320, paragraph (2) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order apply to the remuneration or fees listed in Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Income Tax Act that are payable on or after the Effective Date, and the provisions then in force continue to govern such remuneration or fees payable before the Effective Date.
新令第三百二十条第二項（報酬、料金、契約金又は賞金に係る源泉徴収）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）に掲げる報酬又は料金について適用し、施行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. 64 of 1977.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 64 of 1977, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)