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Supplementary Provisions, Article 25, paragraph (2)

第二項

Article 190 (Year-End Adjustment) of the new Act as replaced pursuant to Article 4 (Special Provisions on Deductions from Income and Related Matters for Income Tax for 1965) of the Supplementary Provisions, Appended Table 7 of the new Act (excluding its annexed table) as replaced pursuant to Article 4 of the Supplementary Provisions, and Appended Table 3 of the Supplementary Provisions apply to salary or other wages which are to be paid in 1965 and whose final payment date falls on or after the effective date, and the provisions then in force continue to govern where the final payment date falls before the effective date.

附則第四条(昭和四十年分の所得税の所得控除等に係る特例)の規定により読み替えられた新法第百九十条(年末調整)の規定並びに附則第四条の規定により読み替えられた新法別表第七(附表を除く。)及び附則別表第三は、昭和四十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。

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