Supplementary Provisions, Article 16, paragraph (1)
第一項
The provisions of Part IV, Chapter II, Section 1 of the New Income Tax Act and Appended Tables 2 through 4 of the New Income Tax Act apply to salary, etc. prescribed in Article 183, paragraph (1) of the New Income Tax Act that is to be paid on or after January 1, 2007, and the provisions then in force continue to govern salary, etc. prescribed in Article 183, paragraph (1) of the Former Income Tax Act that is to be paid before that 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、平成十九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に規定する給与等について適用し、同日前に支払うべき旧所得税法第百八十三条第一項に規定する給与等については、なお従前の例による。