第一項
Supplementary Provisions, Article 4, 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、この法律の施行の日（以下「施行日」という。）以後に支払を受けるべきこれらの号に掲げる賞金について適用し、施行日前に支払を受ける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) (Tax Base for Income Tax Subject to Separate Taxation) and Article 213, paragraph (1), item (i) (Amount of Tax Withheld from Nonresidents' Income) of the new Act apply to prizes set forth in those items which are to be received on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern such prizes which were to be received before the effective date.