Supplementary Provisions, Article 17Transitional Provisions Concerning Income Tax on Other Withholding

①Among salaries that are calculated by the day or hours worked and paid for each day worked and that do not fall under the provisions of Article 309 (Meaning of Salary or Other Wage Paid on a Daily Basis) of the New Order, those paid during the period from the Effective Date to May 31, 1965 are, notwithstanding the provisions of that Article, to be included in the salary or other wage listed in Article 185, paragraph (1), item (iii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) of the Act.

②The provisions of Article 181, paragraph (2) (Cases Where Payment of Dividends, etc. Is Deemed to Have Been Made) and Article 183, paragraph (2) (Cases Where Payment of Bonuses Is Deemed to Have Been Made) of the Act, as applied mutatis mutandis pursuant to Article 212, paragraph (4) (Obligation to Withhold Taxes on the Income of Nonresidents or Corporations) of the Act, also apply to the dividends and similar income and bonuses prescribed in those provisions for which payment was determined before the Effective Date and which have not yet been paid as of that date. In this case, the phrase "the day on which payment was determined" in those provisions is deemed to be replaced with "April 1, 1965".