第一項
Supplementary Provisions, Article 10, paragraph (1)
昭和四十九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二項（昭和四十九年分の所得税の所得控除等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及び新法第二百二条の規定を適用した場合における所得税の額を超えるときは、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、その超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 from Retirement Income) of the former Act on severance pay or other such compensation payable during 1974 which was paid before the effective date exceeds the amount of income tax that would result from applying the provisions of Articles 201 and 202 of the new Act, as read by replacing terms pursuant to Article 3, paragraph (2) (Special Provisions on the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1974) of the Supplementary Provisions, to that severance pay or other such compensation, the Resident who received payment of that severance pay or other such compensation may, pursuant to the provisions of Cabinet Order, request the district director with jurisdiction over the place for tax payment to refund the excess amount by June 30 of that year.