Supplementary Provisions, Article 8, paragraph (2)
第二項
The provisions of Part IV, Chapter II, Section 1 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) of the new Income Tax Act (hereinafter referred to as "salary or other wages" in this Article and Article 14 of the Supplementary Provisions) that are payable on or after the effective date, and the provisions then in force continue to govern salary or other wages payable before the effective 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二から別表第四までは、施行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（以下この条及び附則第十四条において「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。