第三項
Supplementary Provisions, Article 6, paragraph (3)
新所得税法第二百一条（退職所得に係る源泉徴収税額）の規定及び新所得税法別表第八は、昭和五十九年中に支払うべき新所得税法第百九十九条（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 (Amount of Tax Withheld from Retirement Income) of the new Income Tax Act and Appended Table VIII of the new Income Tax Act apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the new Income Tax Act (hereinafter referred to as "severance pay or other such compensation") that is to be paid in 1984 and is paid on or after the effective date, and the provisions then in force continue to govern severance pay or other such compensation to be paid in that year that was paid before the effective date.