Supplementary Provisions, Article 22Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages
第二十二条（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 salary or other wage prescribed in that paragraph that is to be paid on or after the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the salary or other wage prescribed in Article 93, paragraph (1) (Withholding Receipt for a salary or other wage) of the Former Regulation that is to be paid before that date.
新規則第九十三条第一項（給与等の源泉徴収票）の規定は、附則第一条第七号（施行期日）に定める日以後に支払うべき同項に規定する給与等について適用し、同日前に支払うべき旧規則第九十三条第一項（給与等の源泉徴収票）に規定する給与等については、なお従前の例による。
salary or other wagemachine translation
「給与等」
Pay, compensation, wages, annual allowances (歳費), bonuses and salary of a similar nature, as Article 28, paragraph (1) of the Income Tax Act describes them, other than those from which no income tax need be withheld under Article 184 of that Act (Article 226, paragraph (1) of that Act).
Short name set inArticle 93, paragraph (1)· 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)