Supplementary Provisions, Article 15, paragraph (1)
第一項
The provisions of Article 190 and Appended Tables II through V of the New Income Tax Act apply to salary or other wages as prescribed in Article 183, paragraph (1) of the New Income Tax Act (referred to as "salary or other wages" in the following paragraph) that are to be paid on or after January 1, 2020, and the provisions then in force continue to govern salary or other wages as prescribed in Article 183, paragraph (1) of the Former Income Tax Act that were to be paid before that date.
新所得税法第百九十条及び別表第二から別表第五までの規定は、令和二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（次項において「給与等」という。）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。