Supplementary Provisions, Article 6Transitional Measures Concerning Withholding on Remuneration, Fees, etc.
第六条（報酬、料金等に関する源泉徴収に関する経過措置）
Article 322 (Amount to Be Deducted from the Amount Paid) of the New Order (limited to the portion pertaining to the medical fees listed in Article 204, paragraph (1), item (iii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the New Act) applies to those medical fees payable on or after December 1, 1984, and for those medical fees payable before that date, the provisions then in force continue to govern.
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三号（報酬、料金等に係る源泉徴収義務）に掲げる診療報酬に係る部分に限る。）の規定は、昭和五十九年十二月一日以後に支払うべき当該診療報酬について適用し、同日前に支払うべき当該診療報酬については、なお従前の例による。
Article 322 of the New Order (limited to the portion pertaining to the remuneration or fees for the services of sales representatives, bill collectors or electric power meter readers listed in Article 204, paragraph (1), item (iv) of the New Act) applies to those remuneration or fees payable on or after June 1, 1984, and for those remuneration or fees payable before that date, the provisions then in force continue to govern.
新令第三百二十二条（新法第二百四条第一項第四号に掲げる外交員、集金人又は電力量計の検針人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、昭和五十九年六月一日以後に支払うべきこれらの報酬又は料金について適用し、同日前に支払うべきこれらの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. 57 of 1984.
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. 57 of 1984, the Income Tax Act as amended by Article 1 of the 1984 Act partially amending the Income Tax Act and other laws (Act No. 5 of 1984).
Short name set inSupplementary Provisions, Article 4, paragraph (1)