第三項
Supplementary Provisions, Article 8, paragraph (3)
新法第百六十一条第七号ロ（国内源泉所得）に掲げる使用料又は対価に係る新法第四編第五章（非居住者又は法人の所得に係る源泉徴収）の規定は、施行日以後に支払うべき当該使用料又は対価について適用し、同日前に支払うべき当該使用料又は対価については、なお従前の例による。
The provisions of Part IV, Chapter V (Withholding from Income of Nonresidents or Corporations) of the new Act concerning the royalties or consideration set forth in Article 161, item (vii), (b) (Domestic Source Income) of the new Act apply to such royalties or consideration payable on or after the effective date, and the provisions then in force continue to govern such royalties or consideration payable before that date.