第一項
Supplementary Provisions, Article 18, paragraph (1)
新所得税法第四編第二章第一節の規定及び新所得税法別表第四から別表第六までは、昭和六十二年十月一日以後に支払うべき新所得税法第百八十三条第一項に規定する給与等（以下この条において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。
The provisions of Part IV, Chapter II, Section 1 of the new Income Tax Act and Appended Tables IV through VI of the new Income Tax Act apply to salary or other wages prescribed in Article 183, paragraph (1) of the new Income Tax Act (hereinafter referred to as "salary or other wages" in this Article) which are to be paid on or after October 1, 1987, and the provisions then in force continue to govern salary or other wages which are to be paid before that date.