第三項
Supplementary Provisions, Article 9, paragraph (3)
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、この法律の施行の日（以下「施行日」という。）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。
Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (vi)) applies to remuneration as prescribed in that item which is to be paid on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern remuneration as prescribed in Article 225, paragraph (1), item (vi) of the former Income Tax Act which was to be paid before the effective date.