The provisions of Article 190 (Year-End Adjustments) of the new Act as deemed to be replaced pursuant to Article 3, paragraph (2) (Special Provisions on Income Deductions, etc. and Calculation of Tax Amounts for Income Tax for 1971) of the Supplementary Provisions, and Appended Table 4 of the Supplementary Provisions and the annexed table to that Table, apply in the case where the last payment of salary or other wage payable during 1971 is made on or after the effective date, and the provisions then in force continue to govern in the case where that last payment is made before the effective date.