第一項
Supplementary Provisions, Article 23, paragraph (1)
新法第百六十九条（分離課税に係る所得税の課税標準）及び第百七十八条（外国法人に係る所得税の課税標準）の規定は、非居住者又は外国法人が施行日以後に支払を受けるべきこれらの規定に規定する国内源泉所得について適用し、同日前に支払を受けるべき当該国内源泉所得については、なお従前の例による。
Article 169 (Income Tax Base for Separate Taxation) and Article 178 (Tax Base for a Foreign Corporation's Income Taxes) of the new Act apply to domestic source income prescribed in those provisions which a Nonresident or Foreign Corporation is to receive on or after the effective date, and the provisions then in force continue to govern such domestic source income which is to be received before that date.