Supplementary Provisions, Article 25, paragraph (1)
第一項
The provisions then in force continue to govern payments set forth in Article 74, paragraph (2), item (xii) of the Income Tax Act before amendment by the preceding Article which are payable before the effective date.
施行日前に支払うべき前条の規定による改正前の所得税法第七十四条第二項第十二号に掲げる納付金については、なお従前の例による。