第二項
Supplementary Provisions, Article 3, paragraph (2)
新法第二百十二条第一項（国内源泉所得に係る源泉徴収義務）及び第二百十三条第一項（国内源泉所得に係る源泉徴収税額）（第一号イに係る部分を除く。）の規定は、施行日以後に支払うべき新法第百六十一条第一号の二に掲げる国内源泉所得（施行日以後に行う土地等の譲渡による対価に限る。）について適用し、施行日前に支払うべき土地等の譲渡による旧法第百六十一条第一号に掲げる国内源泉所得及び施行日以後に支払うべき当該国内源泉所得（施行日前に行った土地等の譲渡によるものに限る。）については、なお従前の例による。
The provisions of Article 212, paragraph (1) (Obligation to Withhold Taxes on Domestic Source Income) and Article 213, paragraph (1) (Amount of Taxes Withheld from Domestic Source Income) (excluding the part relating to item (i), (a)) of the new Act apply to domestic source income set forth in Article 161, item (i)-2 of the new Act which is to be paid on or after the effective date (limited to consideration for a transfer of land and buildings made on or after the effective date), and the provisions then in force continue to govern domestic source income set forth in Article 161, item (i) of the former Act arising from a transfer of land and buildings which is to be paid before the effective date, and such domestic source income which is to be paid on or after the effective date (limited to that arising from a transfer of land and buildings made before the effective date).