Supplementary Provisions, Article 17, paragraph (1)
第一項
The provisions of Article 216 (Special Provisions on the Payment Deadline for Income Tax Subject to Withholding) of the new Act apply in the case where the amount of income tax prescribed in that Article that was collected on or after July 1, 1967 is paid, and the provisions then in force continue to govern the amount of such income tax collected before that date.