第二項
Supplementary Provisions, Article 5, paragraph (2)
新法第百九十条（年末調整）の規定並びに新法別表第七及び同表の付表は、昭和五十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, and Appended Table VII of the new Act and the attached table to that Table, apply in cases in which the last payment of salary or other wages payable during 1975 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.