Supplementary Provisions, Article 6Transitional Provisions Concerning Withholding on Salary Income and Retirement Income
第六条（給与所得及び退職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 date on which this Act comes into effect (hereinafter referred to as "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、この法律の施行の日（以下「施行日」という。）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) 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 1968) 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 1968, 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.
The provisions of Article 194, paragraphs (1) and (2) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions apply to a salary income earner's return for deduction for dependents, etc. submitted on or after the effective date.
附則第三条第一項の規定により読み替えられた新法第百九十四条第一項及び第二項（給与所得者の扶養控除等申告書）の規定は、施行日以後に提出する給与所得者の扶養控除等申告書について適用する。
With regard to the Residents set forth below, except in the case where they submit, on or after the effective date, a salary income earner's return for deduction for dependents, etc. under Article 194, paragraph (1) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, the provisions of paragraph (2) of that Article apply by deeming that a change prescribed in that paragraph has occurred on that date in the particulars set forth in item (ii), (iii), or (vi) of paragraph (1) of that Article. In this case, the term "first" in paragraph (2) of that Article is deemed to be replaced with "last in that year".
a Resident who, before the effective date, submitted a salary income earner's return for deduction for dependents, etc. that contained no statement of particulars concerning a Claimable Spouse but did contain a statement of particulars concerning dependents, and who is to become subject to the application of Article 84, paragraph (2), item (i) (Special Provisions on the Amount of Deduction for Dependents) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions;
a Resident who, before the effective date, submitted a salary income earner's return for deduction for dependents, etc. stating that the Resident falls under the category of a Person with a Disability or that there is a Person with a Disability among the Resident's Claimable Spouse or dependents, if that Person with a Disability falls under the category of a Person with a Particular Disability.
The provisions of Article 201 (Amount of Tax Withheld from Retirement Income) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, and Appended Table VI of the Supplementary Provisions and the table attached to Appended Table VIII of the new Act, apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the new Act that is to be paid in 1968 and is paid on or after the effective date, and the provisions then in force continue to govern such severance pay or other such compensation to be paid in that year that was paid before that date.