Supplementary Provisions, Article 8Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages
第八条（給与等の源泉徴収票に関する経過措置）
The provisions of Article 93, paragraph (1) (Withholding Receipt for a salary or other wage) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in Article 226, paragraph (1) of the New Act for which payment was finalized in each year from 2007 on, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Former Act that is submitted or delivered pursuant to that paragraph with respect to the salary or other wage prescribed in that paragraph for which payment was finalized in each year in 2006 or earlier.
新規則第九十三条第一項（給与等の源泉徴収票）の規定は、平成十九年以後の各年において支払の確定した新法第二百二十六条第一項（源泉徴収票）に規定する給与等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第一項に規定する源泉徴収票について適用し、平成十八年以前の各年において支払の確定した旧法第二百二十六条第一項（源泉徴収票）に規定する給与等について同項の規定により提出し、又は交付する同項に規定する源泉徴収票については、なお従前の例による。
The provisions of Article 93, paragraph (4) of the New Regulation apply to the Withholding receipt set forth in that paragraph that is delivered on or after January 1, 2007.
新規則第九十三条第四項の規定は、平成十九年一月一日以後に交付する同項の源泉徴収票について適用する。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 18 of 2006.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2006, the Income Tax Act as amended by Article 1 of the 2006 Act partially amending the Income Tax Act and other Acts (Act No. 10 of 2006).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2006, the Income Tax Act as it stood before Article 1 of the 2006 Act partially amending the Income Tax Act and other Acts (Act No. 10 of 2006) amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)