第二項
Supplementary Provisions, Article 8, paragraph (2)
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付表は、昭和四十九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 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, and Appended Table V of the Supplementary Provisions and the attached table to that Table, apply in cases in which the last payment of salary or other wages payable during 1974 is made on or after the effective date, and the provisions then in force continue to govern cases in which that last payment is made before the effective date.