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Supplementary Provisions, Article 8Transitional Measures Regarding Payment Slips for Salaries or Other Wages, Severance Pay or Other Such Compensation, or Public Pensions or Retirement Packages
第八条（給与等、退職手当等又は公的年金等の支払明細書に関する経過措置）
The provisions of Article 100, paragraph (1) of the New Regulation apply to salary or other wage prescribed in Article 183, paragraph (1) of the Income Tax Act that is paid on or after June 1, 2024, and the provisions then in force continue to govern salary or other wage prescribed in that paragraph that is paid before that date.
新規則第百条第一項の規定は、令和六年六月一日以後に支払う所得税法第百八十三条第一項に規定する給与等について適用し、同日前に支払う同項に規定する給与等については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 14 of 2024.
Short name set inSupplementary Provisions, Article 2, paragraph (1)