第一項
Supplementary Provisions, Article 18, paragraph (1)
新法第二百二十二条（不徴収税額の支払金額からの控除及び支払請求等）の規定は、施行日以後に新法第二百二十一条（源泉徴収に係る所得税の徴収）の規定による徴収をされ又は新法第二百二十二条に規定する納付をした場合について適用し、同日前に当該徴収をされ又は当該納付をした場合については、なお従前の例による。
The provisions of Article 222 (Deduction of Uncollected Tax from Payment Amounts and Claims for Payment, etc.) of the new Act apply in the case where tax is collected under the provisions of Article 221 (Collection of Income Tax Subject to Withholding) of the new Act, or the payment prescribed in Article 222 of the new Act is made, on or after the effective date, and the provisions then in force continue to govern the case where such collection or such payment was made before that date.