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.