第一項
Supplementary Provisions, Article 9, paragraph (1)
昭和四十四年中に支払うべき退職手当等で施行日前に支払われたものにつき旧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）の規定により徴収された所得税の額が、当該退職手当等につき附則第三条第一項（昭和四十四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）及び新法第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）の規定を適用した場合における所得税の額をこえるときは、当該退職手当等の支払を受けた居住者は、政令で定めるところにより、同年六月三十日までに、納税地の所轄税務署長に対し、そのこえる金額の還付を請求することができる。
If the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding on Retirement Income) of the former Act on severance pay or other such compensation that was to be paid in 1969 and was paid before the effective date exceeds the amount of income tax that would result from applying to that severance pay or other such compensation the provisions of Article 201 (Amount of Tax Withheld from Retirement Income) and Article 202 (Withholding on Lump-Sum Retirement Payments Deemed to Be Retirement Income) 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 1969) of the Supplementary Provisions, the Resident who received the payment of that severance pay or other such compensation may, as provided by Cabinet Order, claim a refund of the excess amount from the district director with jurisdiction over the place for tax payment by June 30 of that year.