第一項
Supplementary Provisions, Article 12, paragraph (1)
新所得税法第四編第二章第一節の規定、新所得税法第百九十条の規定及び新所得税法別表第二から別表第四までは、平成二十八年一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（次項において「給与等」という。）について適用し、同日前に支払うべき旧所得税法第百八十三条第一項に規定する給与等については、なお従前の例による。
The provisions of Part IV, Chapter II, Section 1 of the new Income Tax Act, the provisions of Article 190 of the new Income Tax Act and Appended Tables II through IV of the new Income Tax Act apply to salary or other wages prescribed in Article 183, paragraph (1) of the new Income Tax Act (referred to as "salary or other wages" in the following paragraph) that are to be paid on or after January 1, 2016, and the provisions then in force continue to govern salary or other wages prescribed in Article 183, paragraph (1) of the former Income Tax Act that are to be paid before that date.