Supplementary Provisions, Article 27, paragraph (2)
第二項
Part IV, Chapter IV, Section 3 (Withholding on Distributions of Profits under Silent Partnership Agreements and Similar Agreements) of the new Act applies to distributions of profits prescribed in Article 210 (Obligation to Withhold Taxes) of the new Act which are to be paid on or after the effective date, and the provisions then in force continue to govern such distributions of profits which are to be paid before that date.