The provisions of Article 190 (Year-End Adjustment) and Article 191 (Refund of Amounts Overpaid) of the new Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) of the Supplementary Provisions, and Appended Table V of the Supplementary Provisions and the table attached to that Table, apply in the case where, for salary or other wage to be paid in 1967, the day on which the last payment is made falls on or after the effective date, and the provisions then in force continue to govern the case where the day on which the last payment is made falls before the effective date.