Supplementary Provisions, Article 10, paragraph (1)
第一項
Article 201 (Amount of Tax Withheld on Retirement Income) of the new Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions and Appended Table 6 of the Supplementary Provisions apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Tax on Retirement Income) of the new Act (hereinafter referred to as "severance pay or other such compensation") which is to be paid in 1966 and is paid on or after the effective date, and the provisions then in force continue to govern severance pay or other such compensation which is to be paid in that year and was paid before that date.