Supplementary Provisions, Article 9, paragraph (2)
第二項
The provisions of Article 190 (limited to the part concerning item (ii), (e)) and Appended Table V of the new Income Tax Act apply to a salary or other wage that is to be paid during 2025 and for which the last payment is made on or after December 1 of that year, and the provisions then in force continue to govern a salary or other wage that is to be paid during 2025 and for which the last payment is made before December 1 of that year.
新所得税法第百九十条（第二号ホに係る部分に限る。）及び別表第五の規定は、令和七年中に支払うべき給与等でその最後に支払をする日が同年十二月一日以後であるものについて適用し、同年中に支払うべき給与等でその最後に支払をする日が同年十二月一日前であるものについては、なお従前の例による。