第二項
Supplementary Provisions, Article 6, paragraph (2)
附則第三条第一項（昭和四十三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百九十条（年末調整）の規定並びに附則別表第五及び同表の附表は、昭和四十三年中に支払うべき給与等でその最後に支払をする日が施行日以後である場合について適用し、その最後に支払をする日が施行日前である場合については、なお従前の例による。
The provisions of Article 190 (Year-End Adjustment) of the new Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1968) of the Supplementary Provisions, and Appended Table V of the Supplementary Provisions and the table attached to that Table, apply in the case where, for salary or other wage to be paid in 1968, the day on which the last payment is made falls on or after the effective date, and the provisions then in force continue to govern the case where the day on which the last payment is made falls before the effective date.