①The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount of Tax Withheld) of the new Act and Appended Tables IV through VI of the new Act apply to salary or other wages prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes from Salary Income) of the new Act (hereinafter referred to as "salary or other wages" in this Article) payable on or after the effective date, and the provisions then in force continue to govern salary or other wages payable before the effective date.

②The provisions of Article 190 (Year-End Adjustment) of the new Act, and Appended Table VII of the new Act and the attached table to that Table, apply in cases in which the last payment of salary or other wages payable during 1975 is made on or after the effective date, and the provisions then in force continue to govern cases in which that last payment is made before the effective date.

③The provisions of Article 201 (Tax Withheld from Retirement Income) of the new Act, and Appended Table VIII of the new Act and the attached table to that Table, apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the new Act (hereinafter referred to as "severance pay or other such compensation") which is payable during 1975 and is paid on or after the effective date, and the provisions then in force continue to govern severance pay or other such compensation payable during that year which was paid before the effective date.

④The provisions of Article 205, item (i) (Amount of Tax Withheld from Remuneration, Fees, and Similar Payments) of the new Act apply to remuneration or fees or contract money set forth in that item which is payable on or after the effective date, and the provisions then in force continue to govern such remuneration or fees or contract money payable before the effective date.