第三項
Supplementary Provisions, Article 5, paragraph (3)
新法第二百一条（退職所得に係る源泉徴収税額）の規定並びに新法別表第八及び同表の付表は、昭和五十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（以下「退職手当等」という。）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退職手当等で施行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 (Tax Withheld from Retirement Income) of the new Act, and Appended Table VIII of the new Act and the attached table to that Table, apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the new Act (hereinafter referred to as "severance pay or other such compensation") which is payable during 1975 and is paid on or after the effective date, and the provisions then in force continue to govern severance pay or other such compensation payable during that year which was paid before the effective date.