Supplementary Provisions, Article 7Transitional Measures Concerning Withholding from Salary Income and Other Income
第七条（給与所得等に係る源泉徴収に関する経過措置）
The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount of Taxes Withheld) of the new Act and Appended Tables IV through VI of the new Act apply to a salary or other wage prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes from Salary Income) of the new Act that is to be paid on or after the effective date, and the provisions then in force continue to govern such a salary or other wage to be paid before the effective 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は、施行日以後に支払うべき新法第百八十三条第一項（給与所得に係る源泉徴収義務）に規定する給与等について適用し、施行日前に支払うべき当該給与等については、なお従前の例による。
The provisions of Article 204, paragraph (1), item (iv) and Article 205, item (ii) (Withholding from Remuneration, Fees, etc.) of the new Act apply to remuneration or fees set forth in item (iv) of that paragraph that are to be paid on or after May 1, 1980, and the provisions then in force continue to govern such remuneration or fees to be paid before that date.
新法第二百四条第一項第四号及び第二百五条第二号（報酬、料金等に係る源泉徴収等）の規定は、昭和五十五年五月一日以後に支払うべき同項第四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。
The provisions then in force continue to govern pensions prescribed in Article 25, paragraph (3) of the Supplementary Provisions (Transitional Measures Concerning Withholding from Pensions Deemed to Be Salary or Other Wages) of the Income Tax Act prior to amendment that a Resident is to be paid on or before December 31, 1980.