Supplementary Provisions, Article 9, paragraph (2)
第二項
Article 190 (Year-End Adjustment) 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 5 of the Supplementary Provisions and the annexed table to that Table, apply to salary or other wages which are to be paid in 1966 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.