Supplementary Provisions, Article 6, paragraph (1)
第一項
The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount of Taxes Withheld) of the new Income Tax Act and Appended Tables IV through VI of the new Income Tax Act apply to a salary or other wage prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes from Salary Income) of the new Income Tax Act (hereinafter referred to as a "salary or other wage" in this Article) that is to be paid on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern a salary or other wage to be paid before the effective date.
新所得税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）の規定及び新所得税法別表第四から別表第六までは、この法律の施行の日（以下「施行日」という。）以後に支払うべき新所得税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（以下この条において「給与等」という。）について適用し、施行日前に支払うべき給与等については、なお従前の例による。