第一項
Supplementary Provisions, Article 24, paragraph (1)
新法第四編第一章（利子所得及び配当所得に係る源泉徴収）の規定は、施行日以後に支払うべき新法第百八十一条第一項（源泉徴収義務）に規定する利子等又は配当等について適用し、同日前に支払うべき当該利子等又は配当等については、なお従前の例による。
Part IV, Chapter I (Withholding on Interest Income and Dividend Income) of the new Act applies to interest and similar income or dividends and similar income prescribed in Article 181, paragraph (1) (Obligation to Withhold Taxes) of the new Act which are to be paid on or after the effective date, and the provisions then in force continue to govern such interest and similar income or dividends and similar income which are to be paid before that date.