Supplementary Provisions, paragraph (4)
第四項
The provisions of Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes from Remuneration and Fees) and Article 225, paragraph (1), item (iii) of the new Act (limited to the part concerning royalties for industrial property rights prescribed in Article 204, paragraph (1), item (i) of the new Act) apply to such royalties payable on or after the first day of the second month following the month that includes the date on which this Act comes into effect.
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)及び第二百二十五条第一項第三号の規定(新法第二百四条第一項第一号に規定する工業所有権の使用料に係る部分に限る。)は、この法律の施行の日の属する月の翌翌月の一日以後に支払うべき当該使用料について適用する。