If a claim for a refund has been made under the preceding paragraph with respect to severance pay or other such compensation prescribed in that paragraph, then, with regard to the application of the provisions concerning returns, Reassessments or determinations, payment, collection (excluding withholding from severance pay or other such compensation), and refunds (excluding the refund pertaining to that claim) for the Resident's income tax for 1984, and with regard to the application of the provisions of Article 201, paragraph (1), item (ii) of the new Income Tax Act to severance pay or other such compensation that is to be paid in that year and is paid on or after the effective date, income tax is deemed to have been collected on the severance pay or other such compensation pertaining to that claim in the amount obtained by deducting the amount to be refunded under that claim from the amount of income tax collected pursuant to the provisions of Articles 199 through 202 of the former Income Tax Act.