第二項
Supplementary Provisions, Article 27, paragraph (2)
新法第四編第四章第三節（匿名組合契約等の利益の分配に係る源泉徴収）の規定は、施行日以後に支払うべき新法第二百十条（源泉徴収義務）に規定する利益の分配について適用し、同日前に支払うべき当該利益の分配については、なお従前の例による。
Part IV, Chapter IV, Section 3 (Withholding on Distributions of Profits under Silent Partnership Agreements and Similar Agreements) of the new Act applies to distributions of profits prescribed in Article 210 (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 distributions of profits which are to be paid before that date.