Supplementary Provisions, Article 5, paragraph (1)
第一項
The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and the Amount Withheld) of the new Income Tax Act and Appended Tables II through IV of the new Income Tax Act apply to salary or other wages prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes from Salary Income) 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 January 1, 1995, 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（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二から別表第四までは、平成七年一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（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、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。