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Supplementary Provisions, Article 3Transitional Measures Concerning the Locality for Paying Over Income Tax Subject to Withholding
第三条（源泉徴収に係る所得税の納税地に関する経過措置）
The provisions of Article 17 of the New Income Tax Act apply where income tax subject to withholding prescribed in that Article or income tax subject to withholding prescribed in Article 17 of the Former Income Tax Act is paid on or after June 1, 2013, and the provisions then in force continue to govern cases where income tax subject to withholding prescribed in that Article was paid before that date.