The provisions of Article 190 of the new Income Tax Act, and Appended Table VII of the new Income Tax Act and the supplementary table to that Table, apply to salary or other wages which are to be paid during 1987 and for which the last day of payment is on or after October 1, 1987, and the provisions then in force continue to govern those for which the last day of payment is before October 1, 1987. In such a case, with regard to the application of Appended Table VII of the new Income Tax Act, the term "500,000 yen" in Note (2) of that Table is deemed to be replaced with "250,000 yen".