第二項
Supplementary Provisions, Article 7, paragraph (2)
新法第二百四条第一項第四号及び第二百五条第二号（報酬、料金等に係る源泉徴収等）の規定は、昭和五十五年五月一日以後に支払うべき同項第四号に掲げる報酬又は料金について適用し、同日前に支払うべき当該報酬又は料金については、なお従前の例による。
The provisions of Article 204, paragraph (1), item (iv) and Article 205, item (ii) (Withholding from Remuneration, Fees, etc.) of the new Act apply to remuneration or fees set forth in item (iv) of that paragraph that are to be paid on or after May 1, 1980, and the provisions then in force continue to govern such remuneration or fees to be paid before that date.