Supplementary Provisions, Article 21, paragraph (1)
第一項
The provisions of Article 231, paragraphs (2) and (3) of the New Income Tax Act apply to payment statements of salary, etc. referred to in paragraph (1) of that Article that are delivered on or after January 1, 2007.
新所得税法第二百三十一条第二項及び第三項の規定は、平成十九年一月一日以後に交付する同条第一項の給与等の支払明細書について適用する。