Supplementary Provisions, Article 53, paragraph (1)
第一項
The provisions of Appended Tables II through V of the New Income Tax Act apply to salary or other wages prescribed in Article 183, paragraph (1) of the New Income Tax Act that are to be paid on or after January 1, 2013, and the provisions then in force continue to govern salary or other wages prescribed in Article 183, paragraph (1) of the Income Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to as the "Former Income Tax Act" through Article 55 of the Supplementary Provisions) that are to be paid before that date.
新所得税法別表第二から別表第五までの規定は、平成二十五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第二条の規定による改正前の所得税法（以下附則第五十五条までにおいて「旧所得税法」という。）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。