第一項
Supplementary Provisions, Article 27, paragraph (1)
新法第四編第四章第一節（報酬、料金、契約金又は賞金に係る源泉徴収）及び第二節（生命保険契約等に基づく年金に係る源泉徴収）の規定は、昭和四十年六月一日以後に支払うべき新法第二百四条第一項（源泉徴収義務）に規定する報酬、料金、契約金若しくは賞金又は第二百七条（源泉徴収義務）に規定する年金について適用し、同日前に支払うべき当該報酬、料金、契約金若しくは賞金又は年金については、なお従前の例による。
Part IV, Chapter IV, Section 1 (Withholding on Compensation, Fees, Contract Money, or Prize Money) and Section 2 (Withholding on Pensions Based on Life Insurance Contracts and Similar Contracts) of the new Act apply to compensation, fees, contract money, or prize money prescribed in Article 204, paragraph (1) (Obligation to Withhold Taxes) of the new Act or pensions prescribed in Article 207 (Obligation to Withhold Taxes) of the new Act which are to be paid on or after June 1, 1965, and the provisions then in force continue to govern such compensation, fees, contract money, or prize money, or such pensions, which are to be paid before that date.