Supplementary Provisions, Article 8Transitional Measures Concerning Withholding from Salary Income and Similar Income
第八条（給与所得等に係る源泉徴収に関する経過措置）
The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount Withheld) of the new Act and Appended Tables 4 through 6 of the new Act apply to salary or other wage payable on or after the effective date, and the provisions then in force continue to govern salary or other wage payable before that date.
The provisions of Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes from Remuneration and Fees) of the new Act apply to the remuneration or fees set forth in that item that are payable on or after the effective date, and the provisions then in force continue to govern such remuneration or fees payable before that date.
新法第二百四条第一項第一号（報酬、料金等に係る源泉徴収義務）の規定は、施行日以後に支払うべき同号に掲げる報酬又は料金について適用し、同日前に支払うべき当該報酬又は料金については、なお従前の例による。
The provisions of Part IV, Chapter V (Withholding from Income of Nonresidents or Corporations) of the new Act concerning the royalties or consideration set forth in Article 161, item (vii), (b) (Domestic Source Income) of the new Act apply to such royalties or consideration payable on or after the effective date, and the provisions then in force continue to govern such royalties or consideration payable before that date.
新法第百六十一条第七号ロ（国内源泉所得）に掲げる使用料又は対価に係る新法第四編第五章（非居住者又は法人の所得に係る源泉徴収）の規定は、施行日以後に支払うべき当該使用料又は対価について適用し、同日前に支払うべき当該使用料又は対価については、なお従前の例による。