Supplementary Provisions, Article 7, paragraph (1)
第一項
Article 17 (Locality for Paying Over Withholding Tax) and Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the new Act apply to income tax on payments prescribed in those provisions which are made on or after the effective date, and the provisions then in force continue to govern income tax on payments made before that date.