第四項
Supplementary Provisions, Article 5, paragraph (4)
新法第二百五条第一号（報酬、料金等に係る源泉徴収税額）の規定は、施行日以後に支払うべき同号に掲げる報酬若しくは料金又は契約金について適用し、施行日前に支払うべき当該報酬若しくは料金又は契約金については、なお従前の例による。
The provisions of Article 205, item (i) (Amount of Tax Withheld from Remuneration, Fees, and Similar Payments) of the new Act apply to remuneration or fees or contract money set forth in that item which is payable on or after the effective date, and the provisions then in force continue to govern such remuneration or fees or contract money payable before the effective date.