Supplementary Provisions, Article 4Transitional Measures Concerning Withholding on Salary Income
第四条（給与所得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 of Tax Withheld) of the new Act and Appended Tables IV through VI of the new Act apply to salary or other wages prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes from Salary Income) of the new Act (hereinafter referred to as "salary or other wages" in this Article) payable 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 salary or other wages payable before the effective date.
新法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新法別表第四から別表第六までは、この法律の施行の日（以下「施行日」という。）以後に支払うべき新法第百八十三条第一項（給与所得に係る源泉徴収義務）に規定する給与等（以下この条において「給与等」という。）について適用し、施行日前に支払うべき給与等については、なお従前の例による。
The provisions of Article 190 (Year-End Adjustment) of the new Act, and Appended Table VII of the new Act and the attached table to that Table, apply in cases in which the last payment of salary or other wages payable during 1977 is made on or after the effective date, and the provisions then in force continue to govern cases in which that last payment is made before the effective date.
The provisions of Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, Etc.) of the new Act apply to salary income earners' returns for deduction for Dependents, etc. submitted on or after the effective date.
新法第百九十四条第一項（給与所得者の扶養控除等申告書）の規定は、施行日以後に提出する給与所得者の扶養控除等申告書について適用する。