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

②The provisions of Article 190 (Year-End Adjustment) of the new Act as read by replacing terms pursuant to Article 3, paragraph (2) (Special Provisions on the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1974) of the Supplementary Provisions, and Appended Table V of the Supplementary Provisions and the attached table to that Table, apply in cases in which the last payment of salary or other wages payable during 1974 is made on or after the effective date, and the provisions then in force continue to govern cases in which that last payment is made before the effective date.

③The provisions of Article 201 (Tax Withheld from Retirement Income) of the new Act as read by replacing terms pursuant to Article 3, paragraph (2) of the Supplementary Provisions, and Appended Table VI of the Supplementary Provisions and the attached table to Appended Table VIII of the new Act, apply to severance pay or other such compensation 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") which is payable during 1974 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 which was paid before that date.