If a claim for refund under the preceding paragraph is made with respect to severance pay or other such compensation prescribed in that paragraph, with regard to the application of the provisions concerning returns, Reassessments or determinations, payment, collection (excluding withholding on severance pay or other such compensation), and refunds (excluding the refund for which that claim is made) for that Resident's income tax for 1967, and the application of the provisions of Article 201, paragraph (1), item (ii) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions to severance pay or other such compensation to be paid in that year that is paid on or after the effective date, income tax is deemed to have been collected in the amount obtained by deducting the amount to be refunded under that claim from the amount of income tax collected pursuant to the provisions of Articles 199 through 202 of the former Act on the severance pay or other such compensation for which that claim is made.