第一項
Supplementary Provisions, Article 10, paragraph (1)
新所得税法第二百二十一条の規定は、令和三年一月一日以後に支払うべき給与等、所得税法第百九十九条に規定する退職手当等（以下この条及び附則第十三条において「退職手当等」という。）、同法第二百四条第一項に規定する報酬若しくは料金、契約金若しくは賞金（以下この条及び附則第十三条において「報酬等」という。）又は同法第二百十二条第一項に規定する国内源泉所得（給与等、退職手当等又は報酬等に相当するものに限る。以下この条及び附則第十三条において「国内源泉所得」という。）について適用し、同日前に支払うべき給与等、退職手当等、報酬等又は国内源泉所得については、なお従前の例による。
The provisions of Article 221 of the new Income Tax Act apply to salary or other wages, severance pay or other such compensation prescribed in Article 199 of the Income Tax Act (hereinafter referred to as "severance pay or other such compensation" in this Article and Article 13 of the Supplementary Provisions), remuneration or fees, or contract money or monetary awards prescribed in Article 204, paragraph (1) of that Act (hereinafter referred to as "remuneration or similar payments" in this Article and Article 13 of the Supplementary Provisions), or domestic source income prescribed in Article 212, paragraph (1) of that Act (limited to income equivalent to salary or other wages, severance pay or other such compensation, or remuneration or similar payments; hereinafter referred to as "domestic source income" in this Article and Article 13 of the Supplementary Provisions) payable on or after January 1, 2021, and the provisions then in force continue to govern salary or other wages, severance pay or other such compensation, remuneration or similar payments, or domestic source income payable before that date.