第一項
Supplementary Provisions, Article 27, paragraph (1)
昭和六十二年中に支払うべき退職手当等で同年十月一日前に支払われたものにつき旧所得税法第百九十九条から第二百二条までの規定により徴収された所得税の額が、当該退職手当等につき新所得税法第二百一条及び新所得税法第二百二条の規定を適用した場合における所得税の額を超えるときは、当該退職手当等の支払を受けた居住者は、政令で定めるところにより、同年十二月三十一日までに、納税地の所轄税務署長に対し、その超える金額の還付を請求することができる。
If the amount of income tax withheld pursuant to the provisions of Articles 199 through 202 of the former Income Tax Act from severance pay or other such compensation which was to be paid during 1987 and was paid before October 1, 1987 exceeds the amount of income tax that would result from applying the provisions of Article 201 of the new Income Tax Act and Article 202 of the new Income Tax Act to that severance pay or other such compensation, the Resident who received payment of that severance pay or other such compensation may request the competent district director for the locality in which the Resident pays taxes to refund the excess amount, by December 31, 1987, pursuant to Cabinet Order.