Supplementary Provisions, Article 7, paragraph (2)
第二項
Article 190 of the new Income Tax Act (limited to the part concerning item (ii), (b)) applies to salaries or other wages as prescribed in Article 183, paragraph (1) of the new Income Tax Act which are to be paid on or after January 1, 2012, and the provisions then in force continue to govern salaries or other wages as prescribed in Article 183, paragraph (1) of the former Income Tax Act which were to be paid before that date.
新所得税法第百九十条（第二号ロに係る部分に限る。）の規定は、平成二十四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。