Supplementary Provisions, Article 18Transitional Measures Concerning Withholding from Salary Income
第十八条（給与所得に係る源泉徴収に関する経過措置）
The provisions of Part IV, Chapter II, Section 1 of the new Income Tax Act and Appended Tables IV through VI of the new Income Tax Act apply to salary or other wages prescribed in Article 183, paragraph (1) of the new Income Tax Act (hereinafter referred to as "salary or other wages" in this Article) which are to be paid on or after October 1, 1987, and the provisions then in force continue to govern salary or other wages which are to be paid before that date.
新所得税法第四編第二章第一節の規定及び新所得税法別表第四から別表第六までは、昭和六十二年十月一日以後に支払うべき新所得税法第百八十三条第一項に規定する給与等（以下この条において「給与等」という。）について適用し、同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。
The provisions of Article 190 of the new Income Tax Act, and Appended Table VII of the new Income Tax Act and the supplementary table to that Table, apply to salary or other wages which are to be paid during 1987 and for which the last day of payment is on or after October 1, 1987, and the provisions then in force continue to govern those for which the last day of payment is before October 1, 1987. In such a case, with regard to the application of Appended Table VII of the new Income Tax Act, the term "500,000 yen" in Note (2) of that Table is deemed to be replaced with "250,000 yen".
新所得税法第百九十条の規定並びに新所得税法別表第七及び同表の付表は、昭和六十二年中に支払うべき給与等でその最後に支払をする日が同年十月一日以後であるものについて適用し、その最後に支払をする日が同年十月一日前であるものについては、なお従前の例による。この場合において、新所得税法別表第七の適用については、同表の備考（二）中「５００，０００円」とあるのは、「２５０，０００円」とする。