Supplementary Provisions, Article 12Transitional Measures Concerning Withholding at the Source on Employment Income
第十二条（給与所得に係る源泉徴収に関する経過措置）
The provisions of Article 29-3 of the New Act apply to pensions prescribed in that Article that are to be paid on or after the Effective Date, and with regard to such pensions that were to be paid before the Effective Date, the provisions then in force continue to govern.
新法第二十九条の三の規定は、施行日以後に支払うべき同条に規定する恩給について適用し、施行日前に支払うべき当該恩給については、なお従前の例による。
The provisions of Article 190 of the Income Tax Act, as read with the replacement of terms pursuant to the provisions of Article 41-14, paragraph (2) of the New Act, apply in the case where the last day in the year on which salary, etc. prescribed in that Article is paid falls on or after the Effective Date, and with regard to the case where the last day in the year on which salary, etc. prescribed in that Article is paid falls before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 194, paragraph (1) of the Income Tax Act, as read with the replacement of terms pursuant to the provisions of Article 41-14, paragraph (2) of the New Act, apply to salary income earners' returns for deduction for Dependents, etc. prescribed in paragraph (4) of that Article that are submitted on or after the Effective Date.
新法第四十一条の十四第二項の規定により読み替えられた所得税法第百九十四条第一項の規定は、施行日以後に提出する同条第四項に規定する給与所得者の扶養控除等申告書について適用する。