Supplementary Provisions, Article 55, paragraph (1)
第一項
The provisions of Article 216 of the New Income Tax Act apply to salary or other wages and severance pay or other such compensation prescribed in that Article that are to be paid on or after July 1, 2012, and the provisions then in force continue to govern salary or other wages and severance pay or other such compensation prescribed in Article 216 of the Former Income Tax Act that are to be paid before that date.
新所得税法第二百十六条の規定は、平成二十四年七月一日以後に支払うべき同条に規定する給与等及び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二百十六条に規定する給与等及び退職手当等については、なお従前の例による。