Supplementary Provisions, Article 15, paragraph (1)
第一項
The provisions of Article 201 (Amount of Tax Withheld from Retirement Income) 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 VI of the Supplementary Provisions and the table attached to Appended Table VIII of the new Act, apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the new Act (hereinafter referred to as "severance pay or other such compensation") that is to be paid in 1967 and is paid on or after the effective date, and the provisions then in force continue to govern severance pay or other such compensation to be paid in that year that was paid before that date.