Supplementary Provisions, Article 6, paragraph (5)
第五項
The provisions of Article 201 (Amount of Tax Withheld from Retirement Income) of the new Act as replaced pursuant to Article 3, paragraph (1) 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 that is to be paid in 1968 and is paid on or after the effective date, and the provisions then in force continue to govern such severance pay or other such compensation to be paid in that year that was paid before that date.