第一項
Supplementary Provisions, Article 7, paragraph (1)
新法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新法別表第四から別表第六までは、施行日以後に支払うべき新法第百八十三条第一項（給与所得に係る源泉徴収義務）に規定する給与等について適用し、施行日前に支払うべき当該給与等については、なお従前の例による。
The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount of Taxes Withheld) of the new Act and Appended Tables IV through VI of the new Act apply to a salary or other wage prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes from Salary Income) of the new Act that is to be paid on or after the effective date, and the provisions then in force continue to govern such a salary or other wage to be paid before the effective date.