第一項
Supplementary Provisions, Article 10, 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六は、昭和六十四年一月一日以後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（以下この条において「退職手当等」という。）について適用し、同日前に支払うべき退職手当等については、なお従前の例による。
The provisions of Article 201 of the new Income Tax Act and Appended Table VI 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) which is to be paid on or after January 1, 1989, and the provisions then in force continue to govern severance pay or other such compensation which is to be paid before that date.