Supplementary Provisions, Article 54, paragraph (1)
第一項
The provisions of Article 201 of the New Income Tax Act apply to severance pay or other such compensation prescribed in Article 199 of the New Income Tax Act that is to be paid on or after January 1, 2013, and the provisions then in force continue to govern severance pay or other such compensation prescribed in Article 199 of the Former Income Tax Act that is to be paid before that date.
新所得税法第二百一条の規定は、平成二十五年一月一日以後に支払うべき新所得税法第百九十九条に規定する退職手当等について適用し、同日前に支払うべき旧所得税法第百九十九条に規定する退職手当等については、なお従前の例による。