第一項
Supplementary Provisions, Article 5, paragraph (1)
新法第二百三条の三第一号イ（公的年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新法第二百三条の二（公的年金等に係る源泉徴収義務）に規定する公的年金等について適用し、施行日前に支払うべき旧法第二百三条の二（公的年金等に係る源泉徴収義務）に規定する公的年金等については、なお従前の例による。
The provisions of Article 203-3, item (i), (a) (Amount of Taxes Withheld from Public Pensions or Retirement Packages) of the new Act apply to public pensions or retirement packages prescribed in Article 203-2 (Obligation to Withhold Taxes on Public Pensions or Retirement Packages) of the new Act which are to be paid on or after the effective date, and the provisions then in force continue to govern public pensions or retirement packages prescribed in Article 203-2 (Obligation to Withhold Taxes on Public Pensions or Retirement Packages) of the former Act which are to be paid before the effective date.