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.