Supplementary Provisions, Article 23, paragraph (1)
第一項
Article 169 (Income Tax Base for Separate Taxation) and Article 178 (Tax Base for a Foreign Corporation's Income Taxes) of the new Act apply to domestic source income prescribed in those provisions which a Nonresident or Foreign Corporation is to receive on or after the effective date, and the provisions then in force continue to govern such domestic source income which is to be received before that date.