Supplementary Provisions, Article 6, paragraph (1)
第一項
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。