Supplementary Provisions, Article 3, paragraph (1)
第一項
The amount of salary income for 1974 is to be the amount equivalent to the amount of salary or other wages after the salary income deduction in the attached table to Appended Table V of the Supplementary Provisions, found using that table according to the amount of revenue for that year from the salary or other wages prescribed in Article 28, paragraph (1) (Salary Income) of the new Act (hereinafter referred to as "salary or other wages"), with that amount of revenue taken as the amount of salary or other wages in that table.
昭和四十九年分の給与所得の金額は、同年中の新法第二十八条第一項（給与所得）に規定する給与等（以下「給与等」という。）の収入金額を附則別表第五の付表の給与等の金額として、同表により当該金額に応じて求めた同表の給与所得控除後の給与等の金額に相当する金額によるものとする。