第一項
Supplementary Provisions, Article 31, paragraph (1)
新法第二百三十条（給与等の支払をする事務所の開設等の届出）の規定は、施行日以後に同条に規定する事務所、事業所その他これらに準ずるものを設け、又はこれらを移転し若しくは廃止した場合について適用し、同日前に旧法第六十条（給与支払者の申告）の規定による申告をすべきこととなつた場合については、なお従前の例による。
Article 230 (Notification of the Opening of an Office Paying Salary or Other Wages and Similar Events) of the new Act applies where an office, place of business, or other equivalent facility prescribed in that Article is established, relocated, or closed on or after the effective date, and the provisions then in force continue to govern where a report under Article 60 (Reports by Payers of Salary) of the former Act became required before that date.