If a Resident is paid a public pension or retirement package prescribed in paragraph (1) of the preceding Article and the amount of that public pension or retirement package to be paid during the year falls short of the amount specified by Cabinet Order based on the circumstances as of the day before the day on which the Resident is to be first paid that public pension or retirement package in that year, income taxes are not required to be withheld and paid over pursuant to Article 203-2 (Obligation to Withhold Taxes) with respect to that public pension or retirement package.