Supplementary Provisions, Article 3Transitional Measures Concerning Withholding from Salary Income
第三条（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 of the new Income Tax Act and Appended Tables II through IV of the new Income Tax Act apply to salary or other wages prescribed in Article 183, paragraph (1) of the new Income Tax Act (hereinafter referred to as "salary or other wages" in this Article) which are to be paid on or after January 1, 1990, and the provisions then in force continue to govern salary or other wages which are to be paid before that date.
新所得税法第四編第二章第一節の規定及び新所得税法別表第二から別表第四までは、平成二年一月一日以後に支払うべき新所得税法第百八十三条第一項に規定する給与等（以下この条において「給与等」という。）について適用し、同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 of the new Income Tax Act and Appended Table V of the new Income Tax Act apply to salary or other wages which are to be paid during 1989 and for which the last day of payment is on or after the day on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern those for which the last day of payment is before the effective date.
新所得税法第百九十条の規定及び新所得税法別表第五は、平成元年中に支払うべき給与等でその最後に支払をする日がこの法律の施行の日（以下「施行日」という。）以後であるものについて適用し、その最後に支払をする日が施行日前であるものについては、なお従前の例による。