Supplementary Provisions, Article 9, paragraph (1)
第一項
The provisions of Part IV, Chapter II, Section 1, Article 190 (limited to the part concerning item (ii), (c)), and Appended Tables II through IV of the new Income Tax Act apply to a salary or other wage as prescribed in Article 183, paragraph (1) of the Income Tax Act (hereinafter referred to as a "salary or other wage" in this Article and Article 37-2, paragraph (1) of the Supplementary Provisions) that is to be paid on or after January 1, 2026, and the provisions then in force continue to govern a salary or other wage that is to be paid before that date.
新所得税法第四編第二章第一節、第百九十条（第二号ハに係る部分に限る。）及び別表第二から別表第四までの規定は、令和八年一月一日以後に支払うべき所得税法第百八十三条第一項に規定する給与等（以下この条及び附則第三十七条の二第一項において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。