Supplementary Provisions, Article 14Transitional Provisions Concerning Withholding on Salary Income
第十四条（給与所得に係る源泉徴収に関する経過規定）
The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount of Tax Collected) of the new Act and Appended Tables IV through VI of the new Act apply to salary or other wage prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes) of the new Act (hereinafter referred to as "salary or other wage" in this Article) that is to be paid on or after the effective date, and the provisions then in force continue to govern salary or other wage that was 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。
The provisions of Article 190 (Year-End Adjustment) and Article 191 (Refund of Amounts Overpaid) of the new Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) of the Supplementary Provisions, and Appended Table V of the Supplementary Provisions and the table attached to that Table, apply in the case where, for salary or other wage to be paid in 1967, the day on which the last payment is made falls on or after the effective date, and the provisions then in force continue to govern the case where the day on which the last payment is made falls before the effective date.