第五項
Supplementary Provisions, Article 6, paragraph (5)
附則第三条第一項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）の規定並びに附則別表第六及び新法別表第八の附表は、昭和四十三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当該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。
The provisions of Article 201 (Amount of Tax Withheld from Retirement Income) of the new Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, and Appended Table VI of the Supplementary Provisions and the table attached to Appended Table VIII of the new Act, apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the new Act that is to be paid in 1968 and is paid on or after the effective date, and the provisions then in force continue to govern such severance pay or other such compensation to be paid in that year that was paid before that date.