Supplementary Provisions, Article 14Transitional Measures Concerning the Obligation to Withhold Tax, etc.
第十四条（源泉徴収義務等に関する経過措置）
With regard to the application of Article 214, paragraphs (1) through (3) (Domestic Source Income of Nonresidents Which Is Exempt from Withholding) of the 2014 Former Income Tax Act, which are to remain in force pursuant to the provisions of Article 19, paragraph (3) (Transitional Measures Concerning the Obligation to Withhold Tax, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of Articles 330 through 333 (Requirements Allowing a Nonresident to Be Exempt from Withholding, etc.) of the Former Order remain in force.
平成二十六年改正法附則第十九条第三項（源泉徴収義務等に関する経過措置）の規定によりなおその効力を有するものとされる平成二十六年旧所得税法第二百十四条第一項から第三項まで（源泉徴収を要しない非居住者の国内源泉所得）の規定の適用については、旧令第三百三十条から第三百三十三条まで（非居住者が源泉徴収の免除を受けるための要件等）の規定は、なおその効力を有する。
2014 Amendment Actmachine translation
「平成二十六年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
2014 Former Income Tax Actmachine translation
「平成二十六年旧所得税法」
In the supplementary provisions (附則) of Cabinet Order No. 141 of 2015, short name for the Income Tax Act as it stood before Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) amended it, whose Article 7, paragraph (1) stays in effect under Article 3, paragraph (4) of that Act's supplementary provisions.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 141 of 2015 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)