Supplementary Provisions, Article 18Transitional Measures regarding Withholding on Annuities Based on Life Insurance Contracts, etc.
第十八条（生命保険契約等に基づく年金に係る源泉徴収に関する経過措置）
The provisions of Article 326, paragraph (2) (Withholding on Annuities Based on Life Insurance Contracts, etc.) of the New Order apply to annuities prescribed in Article 207 (Obligation to Withhold Taxes) of the New Act that are payable on or after January 1, 2007, and the provisions then in force continue to govern annuities prescribed in Article 207 (Obligation to Withhold Taxes) of the Former Act that are payable before that date.
新令第三百二十六条第二項（生命保険契約等に基づく年金に係る源泉徴収）の規定は、平成十九年一月一日以後に支払うべき新法第二百七条（源泉徴収義務）に規定する年金について適用し、同日前に支払うべき旧法第二百七条（源泉徴収義務）に規定する年金については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 124 of 2006.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 124 of 2006, the Income Tax Act as it stood before Article 1 of the 2006 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2006) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 124 of 2006, the Income Tax Act as amended by Article 1 of the 2006 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2006).
Short name set inSupplementary Provisions, Article 5, paragraph (1)