Supplementary Provisions, Article 25, paragraph (1)
第一項
Part IV, Chapter II, Section 1 (Obligation to Withhold Tax on Salary Income and Amount of Tax Withheld) of the new Act and Appended Tables 4 through 6 of the new Act apply to salary or other wages prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes) of the new Act (hereinafter referred to as "salary or other wages" in this Article) which are to be paid on or after the effective date, and the provisions then in force continue to govern salary or other wages which are to be paid before that date.
新法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新法別表第四から別表第六までは、施行日以後に支払うべき新法第百八十三条第一項（源泉徴収義務）に規定する給与等（以下この条において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。