Supplementary Provisions, Article 8Transitional Measures regarding Withholding on Annuities Based on Life Insurance Contracts, etc.
第八条（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 (3) (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 Income Tax Act after amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. to Improve the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011; hereinafter in this Article referred to as the "Amending Act") that are payable on or after the Effective Date, and the provisions then in force continue to govern annuities prescribed in Article 207 (Obligation to Withhold Taxes) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act that are payable before the Effective Date.
新令第三百二十六条第三項（生命保険契約等に基づく年金に係る源泉徴収）の規定は、施行日以後に支払うべき現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号。以下この条において「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法第二百七条（源泉徴収義務）に規定する年金について適用し、施行日前に支払うべき改正法第一条の規定による改正前の所得税法第二百七条（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 Article 1 of Cabinet Order No. 195 of 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 195 of 2011, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 195 of 2011, short name for the 2011 Act partially amending the Income Tax Act and other laws to improve the tax system in response to the severe economic and employment situation (Act No. 82 of 2011), as used in Article 8 of those provisions.
Short name set inSupplementary Provisions, Article 8, paragraph (1)· applies only in this article