Supplementary Provisions, Article 8, 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 apply to salary or other wage payable on or after the effective date, and the provisions then in force continue to govern salary or other wage payable before that date.