第一項
Supplementary Provisions, Article 26, paragraph (1)
新法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定は、施行日以後に支払うべき新法第百九十九条に規定する退職手当等について適用し、同日前に支払うべき当該退職手当等については、なお従前の例による。
Articles 199 through 202 (Withholding on Retirement Income) of the new Act apply to severance pay or other such compensation prescribed in Article 199 of the new Act which is to be paid on or after the effective date, and the provisions then in force continue to govern such severance pay or other such compensation which is to be paid before that date.