Supplementary Provisions, Article 6Transitional Measures Concerning Withholding from 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措置）
The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount Withheld) of the new Act and Appended Tables 4 through 6 of the new Act (excluding the parts concerning salary or other wage set forth in Article 185, paragraph (1), item (iii) (Salary or Other Wage Paid for Each Day Worked) of the new Act) apply to salary or other wage payable on or after January 1, 1972, and the provisions then in force continue to govern salary or other wage payable 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（新法第百八十五条第一項第三号（労働した日ごとに支払われる給与等）に掲げる給与等に係る部分を除く。）は、昭和四十七年一月一日以後に支払うべき給与等について適用し、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 Part IV, Chapter II, Section 1 of the new Act and column C of Table A of Appended Table 5 of the new Act concerning salary or other wage set forth in Article 185, paragraph (1), item (iii) of the new Act apply to such salary or other wage payable 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 such salary or other wage payable before that date.
新法第百八十五条第一項第三号に掲げる給与等に係る新法第四編第二章第一節の規定及び新法別表第五の甲表の丙欄は、この法律の施行の日（以下「施行日」という。）以後に支払うべき当該給与等について適用し、同日前に支払うべき当該給与等については、なお従前の例による。
The provisions of Article 190 (Year-End Adjustments) of the new Act as deemed to be replaced pursuant to Article 3, paragraph (2) (Special Provisions on Income Deductions, etc. and Calculation of Tax Amounts for Income Tax for 1971) of the Supplementary Provisions, and Appended Table 4 of the Supplementary Provisions and the annexed table to that Table, apply in the case where the last payment of salary or other wage payable during 1971 is made on or after the effective date, and the provisions then in force continue to govern in the case where that last payment is made before the effective date.
The provisions of Article 201 (Tax Withheld from Retirement Income) of the new Act as deemed to be replaced pursuant to Article 3, paragraph (2) of the Supplementary Provisions, and Appended Table 5 of the Supplementary Provisions and the annexed table to Appended Table 8 of the new Act, apply to severance pay or other such compensation as prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the new Act (hereinafter referred to as "severance pay or other such compensation") that is payable during 1971 and is paid on or after the effective date, and the provisions then in force continue to govern severance pay or other such compensation payable during that year that was paid before that date.