第一項
Supplementary Provisions, Article 19, paragraph (1)
新所得税法第二百二十五条第一項（第六号に係る部分に限る。）の規定は、施行日以後に支払うべき同号に規定する報酬について適用し、施行日前に支払うべき旧所得税法第二百二十五条第一項第六号に規定する報酬については、なお従前の例による。
The provisions of Article 225, paragraph (1) of the New Income Tax Act (limited to the part concerning item (vi)) apply to remuneration prescribed in that item that is to be paid on or after the effective date, and the provisions then in force continue to govern remuneration prescribed in Article 225, paragraph (1), item (vi) of the Former Income Tax Act that is to be paid before the effective date.