Supplementary Provisions, Article 19Transitional Measures Regarding Payment Reports on Income of Nonresidents, etc.
第十九条（非居住者等の所得の支払調書に関する経過措置）
The provisions of Article 89, paragraph (1), item (i) and paragraph (2), item (i) (Payment Report on Income of Nonresidents, etc.) of the New Regulation apply to the profits prescribed in Article 89, paragraph (1) of the New Regulation or the domestic source income prescribed in paragraph (2) of that Article for which payment is fixed on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the profits prescribed in Article 89, paragraph (1) (Payment Report on Income of Nonresidents, etc.) of the Former Regulation or the domestic source income prescribed in paragraph (2) of that Article for which payment was fixed before that date.
新規則第八十九条第一項第一号及び第二項第一号（非居住者等の所得の支払調書）の規定は、附則第一条第六号（施行期日）に定める日以後に支払の確定する新規則第八十九条第一項に規定する利益又は同条第二項に規定する国内源泉所得について適用し、同日前に支払の確定した旧規則第八十九条第一項（非居住者等の所得の支払調書）に規定する利益又は同条第二項に規定する国内源泉所得については、なお従前の例による。
domestic source incomemachine translation
「国内源泉所得」
In Article 89, the domestic source income (国内源泉所得) listed in Article 161, paragraph (1), items (vi), (vii) and (x) to (xiii) of the Income Tax Act.
Short name set inArticle 89, paragraph (2)· applies only in this article
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 22 of 2015.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Article 1 of Ministry of Finance Order No. 22 of 2015 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)