第一項
Supplementary Provisions, Article 13, paragraph (1)
新法第百六十九条第三号（分離課税に係る所得税の課税標準）及び第二百十三条第一項第一号（非居住者の所得に係る源泉徴収税額）の規定は、昭和四十二年八月一日以後に支払うべきこれらの規定に規定する賞金について適用し、同日前に支払うべき当該賞金については、なお従前の例による。
The provisions of Article 169, item (iii) (Income Tax Base for Separate Taxation) and Article 213, paragraph (1), item (i) (Amount of Taxes Withheld from the Income of Nonresidents) of the new Act apply to prize money prescribed in those provisions that is to be paid on or after August 1, 1967, and the provisions then in force continue to govern such prize money that was to be paid before that date.