Supplementary Provisions, Article 8Transitional Measures Concerning Withholding on Salary Income
第八条(給与所得に係る源泉徴収に関する経過措置)
The matters specified by Ministry of Finance Order as prescribed in Article 8, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act") are the following matters:
所得税法等の一部を改正する法律(令和二年法律第八号。以下「改正法」という。)附則第八条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。
name and domicile of the person who submits the return under Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act;
改正法附則第八条第三項の規定による申告書を提出する者の氏名及び住所
name or title of the payer of the salary or other wage prescribed in Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act;
改正法附則第八条第三項に規定する給与等の支払者の氏名又は名称
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order as prescribed in Article 8, paragraph (4) of the Supplementary Provisions of the Amending Act are the following matters:
改正法附則第八条第四項に規定する財務省令で定める事項は、次に掲げる事項とする。
name and domicile of the person who submits the return under Article 8, paragraph (4) of the Supplementary Provisions of the Amending Act;
改正法附則第八条第四項の規定による申告書を提出する者の氏名及び住所
name or title of the payer of the salary or other wage prescribed in Article 8, paragraph (4) of the Supplementary Provisions of the Amending Act;
改正法附則第八条第四項に規定する給与等の支払者の氏名又は名称
any other matters for reference.
その他参考となるべき事項
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 2020, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020).
Short name set inSupplementary Provisions, Article 8, paragraph (1)