①The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount Withheld) of the new Act and Appended Tables 4 through 6 of the new Act apply to salary or other wage payable on or after the effective date, and the provisions then in force continue to govern salary or other wage payable before that date.

②The provisions of Article 190 (Year-End Adjustments) of the new Act as deemed to be replaced pursuant to Article 3, paragraph (2) (Special Provisions on the Amount of Salary Income and Income Deductions, etc. for 1973) of the Supplementary Provisions, and Appended Table 1 of the Supplementary Provisions, apply in the case where the last payment of salary or other wage payable during 1973 is made on or after the effective date, and the provisions then in force continue to govern in the case where that last payment is made before the effective date.

③The provisions of Article 201 (Tax Withheld from Retirement Income) of the new Act, and Appended Table 8 of the new Act and the annexed table to that Table, apply to severance pay or other such compensation as 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") that is payable on or after January 1, 1973 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 that was paid before that date.