Supplementary Provisions, Article 6, paragraph (1)
第一項
The provisions of Article 181, paragraph (2) (Obligation to Withhold Taxes from Dividends and Similar Income) of the new Act apply to dividends and similar income prescribed in that paragraph that are payable on or after the effective date, and the provisions then in force continue to govern dividends and similar income prescribed in Article 181, paragraph (2) of the former Act that are payable before that date.
新法第百八十一条第二項（配当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項に規定する配当等について適用し、同日前に支払うべき旧法第百八十一条第二項に規定する配当等については、なお従前の例による。