Supplementary Provisions, Article 8, paragraph (2)
第二項
The provisions of Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes from Remuneration and Fees) of the new Act apply to the remuneration or fees set forth in that item that are payable on or after the effective date, and the provisions then in force continue to govern such remuneration or fees payable before that date.
新法第二百四条第一項第一号（報酬、料金等に係る源泉徴収義務）の規定は、施行日以後に支払うべき同号に掲げる報酬又は料金について適用し、同日前に支払うべき当該報酬又は料金については、なお従前の例による。