Supplementary Provisions, Article 3, paragraph (2)
第二項
The provisions of Article 190 of the new Income Tax Act and Appended Table V of the new Income Tax Act apply to salary or other wages which are to be paid during 1989 and for which the last day of payment is on or after the day on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern those for which the last day of payment is before the effective date.
新所得税法第百九十条の規定及び新所得税法別表第五は、平成元年中に支払うべき給与等でその最後に支払をする日がこの法律の施行の日（以下「施行日」という。）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施行日前であるものについては、なお従前の例による。