Supplementary Provisions, Article 9, paragraph (1)
第一項
The provisions of Article 214 of the new Income Tax Act apply to domestic source income specified in the items of paragraph (1) of that Article which a person prescribed in that paragraph is to be paid on or after July 1, 2004, and the provisions then in force continue to govern domestic source income specified in the items of that paragraph which a person prescribed in Article 214, paragraph (1) of the former Income Tax Act was to be paid before that date.
新所得税法第二百十四条の規定は、同条第一項に規定する者が平成十六年七月一日以後に支払を受けるべき同項各号に定める国内源泉所得について適用し、旧所得税法第二百十四条第一項に規定する者が同日前に支払を受けるべき同項各号に定める国内源泉所得については、なお従前の例による。