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Supplementary Provisions, Article 9, paragraph (2)

第二項

If a request for a refund under the preceding paragraph has been made with respect to the severance pay or other such compensation prescribed in that paragraph, with regard to the application of the provisions concerning the filing of returns, Reassessment or determination, payment, collection (excluding withholding from severance pay or other such compensation), and refunds (excluding the refund pertaining to that request) for that Resident's income tax for 1970, and the application of Article 201, paragraph (1), item (ii) of the new Act, as deemed to be replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, to severance pay or other such compensation payable during that year that is paid on or after the effective date, income tax is deemed to have been collected, with respect to the severance pay or other such compensation pertaining to that request, in the amount arrived at when the amount to be refunded pursuant to that request is deducted from the amount of income tax collected pursuant to the provisions of Articles 199 through 202 of the former Act.

前項に規定する退職手当等につき同項の規定による還付の請求があつた場合には、その居住者の昭和四十五年分の所得税についての申告、更正又は決定、納付、徴収(退職手当等に係る源泉徴収を除く。)及び還付(当該請求に係る還付を除く。)に関する規定の適用並びに同年中に支払うべき退職手当等で施行日以後に支払われるものに対する附則第三条第一項の規定により読み替えられた新法第二百一条第一項第二号の規定の適用については、当該請求に係る退職手当等について旧法第百九十九条から第二百二条までの規定により徴収された所得税の額から当該請求により還付すべき金額を控除した金額の所得税の徴収が行なわれたものとみなす。

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