第一項
Supplementary Provisions, Article 20, paragraph (1)
新所得税法第二百一条の規定及び新所得税法別表第八は、昭和六十二年中に支払うべき新所得税法第百九十九条に規定する退職手当等（以下この条及び第二十七条において「退職手当等」という。）で同年十月一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同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 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 of the new Income Tax Act (hereinafter referred to as "severance pay or other such compensation" in this Article and Article 27) which is to be paid during 1987 and is paid on or after October 1, 1987, and the provisions then in force continue to govern severance pay or other such compensation which is to be paid during 1987 and was paid before that date.