第一項
Supplementary Provisions, Article 17, paragraph (1)
新法第二百十六条（源泉徴収に係る所得税の納期の特例）の規定は、昭和四十二年七月一日以後に徴収した同条に規定する所得税の額を納付する場合について適用し、同日前に徴収した当該所得税の額については、なお従前の例による。
The provisions of Article 216 (Special Provisions on the Payment Deadline for Income Tax Subject to Withholding) of the new Act apply in the case where the amount of income tax prescribed in that Article that was collected on or after July 1, 1967 is paid, and the provisions then in force continue to govern the amount of such income tax collected before that date.