Supplementary Provisions, Article 6Transitional Measures Concerning Withholding from Salary Income and Retirement Income
第六条（給与所得及び退職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 Taxes Withheld) of the new Income Tax Act and Appended Tables IV through VI of the new Income Tax Act apply to a salary or other wage prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes from Salary Income) of the new Income Tax Act (hereinafter referred to as a "salary or other wage" in this Article) that is to be paid 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 a salary or other wage to be paid before the effective date.
新所得税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）の規定及び新所得税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所得税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 Income Tax Act, and Appended Table VII of the new Income Tax Act and its supplementary table, apply where the last payment date of a salary or other wage to be paid in 1984 falls on or after the effective date, and the provisions then in force continue to govern where that last payment date falls before the effective date.
新所得税法第百九十条（年末調整）の規定並びに新所得税法別表第七及び同表の付表は、昭和五十九年中に支払うべき給与等でその最後に支払をする日が施行日以後である場合について適用し、その最後に支払をする日が施行日前である場合については、なお従前の例による。
The provisions of Article 201 (Amount of Tax Withheld from Retirement Income) of the new Income Tax Act and Appended Table VIII of the new Income Tax Act apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the new Income Tax Act (hereinafter referred to as "severance pay or other such compensation") that is to be paid in 1984 and is paid on or after the effective date, and the provisions then in force continue to govern severance pay or other such compensation to be paid in that year that was paid before the effective date.
新所得税法第二百一条（退職所得に係る源泉徴収税額）の規定及び新所得税法別表第八は、昭和五十九年中に支払うべき新所得税法第百九十九条（退職所得に係る源泉徴収義務）に規定する退職手当等（以下「退職手当等」という。）で施行日以後に支払われるものについて適用し、同年中に支払うべき退職手当等で施行日前に支払われたものについては、なお従前の例による。