第一項
Supplementary Provisions, Article 10, paragraph (1)
附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）の規定及び附則別表第六は、昭和四十一年中に支払うべき新法第百九十九条（退職所得に係る源泉徴収義務）に規定する退職手当等（以下「退職手当等」という。）で施行日以後に支払われるものについて適用し、同年中に支払うべき退職手当等で同日前に支払われたものについては、なお従前の例による。
Article 201 (Amount of Tax Withheld on Retirement Income) of the new Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions and Appended Table 6 of the Supplementary Provisions apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Tax on Retirement Income) of the new Act (hereinafter referred to as "severance pay or other such compensation") which is to be paid in 1966 and is paid on or after the effective date, and the provisions then in force continue to govern severance pay or other such compensation which is to be paid in that year and was paid before that date.