Order for Enforcement of the Income Tax Act

The amount specified by Cabinet Order as the monthly amount of public pension or retirement package prescribed in Article 203-3, item (i), (a) and item (iv) (Amount of Taxes Withheld) of the Act is to be the amount calculated by dividing the amount of the public pension or retirement package prescribed in that Article by the number of months pertaining to the amount of that public pension or retirement package.

The public pensions or retirement packages specified by Cabinet Order prescribed in Article 203-3, item (ii) (Amount of Taxes Withheld) of the Act are to be the public pensions or retirement packages listed in the following items (meaning the public pension or retirement package prescribed in Article 203-2 (Obligation to Withhold Taxes) of the Act; the same applies hereinafter in this Article), and the amounts specified by Cabinet Order prescribed in Article 203-3, items (ii) and (v) of the Act are to be the amounts specified in each of the following items for the category of public pensions or retirement packages listed in that item.

the following public pensions or retirement packages: the amount calculated by multiplying 47,500 yen by the number of months pertaining to the amount of that public pension or retirement package

the farmers old-age pension listed in Article 18, item (i) (Types of Benefits) of the Act on the Farmers Pension Fund, Independent Administrative Agency (Act No. 127 of 2002), and the farmers old-age pension listed in Article 32, item (ii) (Types of Benefits) of the Farmers Pension Fund Act (Act No. 78 of 1970) prior to the amendment by the Act Partially Amending the Farmers Pension Fund Act (Act No. 39 of 2001) that is paid pursuant to the provisions of Article 6, paragraph (1), item (i) (Special Provisions on Operations) of the Supplementary Provisions of the Act on the Farmers Pension Fund, Independent Administrative Agency;

the pension prescribed in Article 128, paragraph (1) (Operations of the National Pension Fund) or Article 137-15, paragraph (1) (Operations of the National Pension Fund Association) of the National Pension Act;

the retirement mutual aid pension listed in Article 72, paragraph (1), item (i) (Types, etc. of Long-Term Benefits) of the National Public Officers Mutual Aid Association Act prior to the amendment by Article 2 (Partial Amendment of the National Public Officers Mutual Aid Association Act) of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012; hereinafter in this item and item (i) of the following paragraph referred to as the "Pension Unification Act"), which remains in force pursuant to the provisions of Article 37, paragraph (1) (Benefits, etc. under the Pre-amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (referred to as the "pre-unification National Public Officers Mutual Aid Association Act" in (c) and (e)) (excluding the retirement mutual aid pension paid pursuant to the provisions of Article 12-3 (Special Provisions on Retirement Mutual Aid Pensions) of the Supplementary Provisions of the pre-unification National Public Officers Mutual Aid Association Act and other retirement mutual aid pensions specified by Ministry of Finance Order);

the retirement mutual aid pension listed in Article 74, item (i) (Types of Long-Term Benefits) of the Local Public Officers, etc. Mutual Aid Association Act prior to the amendment by Article 3 (Partial Amendment of the Local Public Officers, etc. Mutual Aid Association Act) of the Pension Unification Act, which remains in force pursuant to the provisions of Article 61, paragraph (1) (Benefits, etc. under the Pre-amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (referred to as the "pre-unification Local Public Officers, etc. Mutual Aid Association Act" in (d)) (excluding the retirement mutual aid pension paid pursuant to the provisions of Article 19 (Special Provisions on Retirement Mutual Aid Pensions) of the Supplementary Provisions of the pre-unification Local Public Officers, etc. Mutual Aid Association Act and other retirement mutual aid pensions specified by Ministry of Finance Order);

the retirement mutual aid pension listed in Article 20, paragraph (2), item (i) (Benefits) of the Private School Personnel Mutual Aid Association Act prior to the amendment by Article 4 (Partial Amendment of the Private School Personnel Mutual Aid Association Act) of the Pension Unification Act, which remains in force pursuant to the provisions of Article 79 (Benefits under the Pre-amendment Private School Personnel Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (referred to as the "pre-unification Private School Personnel Mutual Aid Association Act" in (e)) (excluding the retirement mutual aid pension paid pursuant to the provisions of Article 12-3 of the Supplementary Provisions of the pre-unification National Public Officers Mutual Aid Association Act as applied mutatis mutandis pursuant to Article 25 (Application Mutatis Mutandis of the National Public Officers Mutual Aid Association Act) of the pre-unification Private School Personnel Mutual Aid Association Act and other retirement mutual aid pensions specified by Ministry of Finance Order);

the old-age pension benefit prescribed in Article 130, paragraph (1) (Operations of a Corporate Pension Fund) of the former Employees' Pension Insurance Act that remains in force pursuant to the provisions of Article 5, paragraph (1) (Effect, etc. of the Pre-amendment Employees' Pension Insurance Act, etc. Pertaining to Surviving Employees' Pension Funds) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act, or the old-age pension benefit prescribed in Article 40, paragraph (3), item (i) or (ii) (Operations of the Surviving Federation) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act: the amount calculated by multiplying 72,500 yen by the number of months pertaining to the amount of that old-age pension benefit.

The public pensions or retirement packages specified by Cabinet Order prescribed in Article 203-3, item (iii) of the Act are to be the public pensions or retirement packages listed in the following items, and the amounts specified by Cabinet Order prescribed in Article 203-3, items (iii) and (vi) of the Act are to be the amounts specified in each of the following items for the category of public pensions or retirement packages listed in that item.

the following public pensions or retirement packages (excluding those listed in the following item): the amount calculated by multiplying 47,500 yen by the number of months pertaining to the amount of that public pension or retirement package

the retirement pension listed in Article 74, item (i) (Types of Retirement, etc. Pension Benefits) of the National Public Officers Mutual Aid Association Act (referred to as "retirement pension" in (a) of the following item), the benefit equivalent to the amount specified in each item of Article 77, paragraph (2) (Amount of Retirement Mutual Aid Pension) of the National Public Officers Mutual Aid Association Act prior to the amendment by the provisions of Article 2 of the Pension Unification Act, which remains in force pursuant to the provisions of Article 36, paragraph (1) (Transitional Measures for Occupational Add-On Amounts under the Pre-amendment National Public Officers Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (hereinafter in this paragraph referred to as the "pre-unification National Public Officers Mutual Aid Association Act") (referred to as "former occupational add-on pension benefit" in (a) of the following item), and the old-age employees' pension listed in Article 32, item (i) (Categories of Insurance Benefits) of the Employees' Pension Insurance Act (hereinafter in this item and (a) of the following item referred to as "old-age employees' pension") and other public pensions or retirement packages specified by Ministry of Finance Order that are paid by the payers of public pensions or retirement packages that pay these public pensions or retirement packages;

the retirement pension listed in Article 76, item (i) (Types of Retirement, etc. Pension Benefits) of the Local Public Officers, etc. Mutual Aid Association Act (referred to as "retirement pension" in (b) of the following item), the benefit equivalent to the amount listed in Article 79, paragraph (1), item (ii) (Amount of Retirement Mutual Aid Pension) of the Local Public Officers, etc. Mutual Aid Association Act prior to the amendment by the provisions of Article 3 of the Pension Unification Act, which remains in force pursuant to the provisions of Article 60, paragraph (1) (Transitional Measures for Occupational Add-On Amounts under the Pre-amendment Local Public Officers, etc. Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (referred to as the "pre-unification Local Public Officers, etc. Mutual Aid Association Act" in (b) of the following item) (referred to as "former occupational add-on pension benefit" in (b) of the following item), and the old-age employees' pension and other public pensions or retirement packages specified by Ministry of Finance Order that are paid by the payers of public pensions or retirement packages that pay these public pensions or retirement packages;

the retirement pension listed in Article 20, paragraph (2), item (i) (Benefits) of the Private School Personnel Mutual Aid Association Act (referred to as "retirement pension" in (c) of the following item), the benefit equivalent to the amount specified in each item of Article 77, paragraph (2) of the pre-unification National Public Officers Mutual Aid Association Act that is added pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 25 (Application Mutatis Mutandis of the National Public Officers Mutual Aid Association Act) of the Private School Personnel Mutual Aid Association Act prior to the amendment by the provisions of Article 4 of the Pension Unification Act, which remains in force pursuant to the provisions of Article 78, paragraph (1) (Transitional Measures for Occupational Add-On Amounts under the Pre-amendment Private School Personnel Mutual Aid Association Act) of the Supplementary Provisions of the Pension Unification Act (referred to as the "pre-unification Private School Personnel Mutual Aid Association Act" in (c) of the following item) (referred to as "former occupational add-on pension benefit" in (c) of the following item), and the old-age employees' pension and other public pensions or retirement packages specified by Ministry of Finance Order that are paid by the payers of public pensions or retirement packages that pay these public pensions or retirement packages;

the following public pensions or retirement packages: zero

the retirement pension paid pursuant to the provisions of Article 13, paragraph (2) (Advancement of Payment) of the Supplementary Provisions of the National Public Officers Mutual Aid Association Act (excluding that paid to a person receiving payment of the old-age basic pension listed in Article 15, item (i) (Types of Benefits) of the National Pension Act (referred to as "old-age basic pension" in (b) and (c))) and the former occupational add-on pension benefit paid pursuant to the provisions of Article 12-3 (Special Provisions on Retirement Mutual Aid Pensions) of the Supplementary Provisions of the pre-unification National Public Officers Mutual Aid Association Act, and the old-age employees' pension paid pursuant to the provisions of Article 8 of the Supplementary Provisions of the Employees' Pension Insurance Act (referred to as "special old-age employees' pension" in (b) and (c)) that is paid by the payers of public pensions or retirement packages that pay these public pensions or retirement packages;

the retirement pension paid pursuant to the provisions of Article 19, paragraph (2) (Advancement of Payment) of the Supplementary Provisions of the Local Public Officers, etc. Mutual Aid Association Act (excluding that paid to a person receiving payment of the old-age basic pension) and the former occupational add-on pension benefit paid pursuant to the provisions of Article 19 (Special Provisions on Retirement Mutual Aid Pensions) of the Supplementary Provisions of the pre-unification Local Public Officers, etc. Mutual Aid Association Act, and the special old-age employees' pension that is paid by the payers of public pensions or retirement packages that pay these public pensions or retirement packages;

the retirement pension paid pursuant to the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the National Public Officers Mutual Aid Association Act as applied mutatis mutandis pursuant to Article 25 (Application Mutatis Mutandis of the National Public Officers Mutual Aid Association Act) of the Private School Personnel Mutual Aid Association Act (excluding that paid to a person receiving payment of the old-age basic pension) and the former occupational add-on pension benefit paid pursuant to the provisions of Article 12-3 of the Supplementary Provisions of the pre-unification National Public Officers Mutual Aid Association Act as applied mutatis mutandis pursuant to Article 25 of the pre-unification Private School Personnel Mutual Aid Association Act, and the special old-age employees' pension that is paid by the payers of public pensions or retirement packages that pay these public pensions or retirement packages.

The public pensions or retirement packages specified by Cabinet Order prescribed in Article 203-3, item (vii) of the Act are to be the pension based on the provisions of Article 16, paragraph (1) (Benefits Concerning Underground Workers) or Article 18, paragraph (1) (Benefits Concerning Surface Workers) of the Coal Mining Pension Fund Act (Act No. 135 of 1967) and the pension paid by a person who was the employer on the basis of past service prescribed in Article 35, paragraph (3), item (ii) (Miscellaneous Income) of the Act (excluding the ordinary retirement pension prescribed in Article 7, paragraph (1) (Ordinary Retirement Pension of Incumbent Members of the National Diet) of the Supplementary Provisions of the Act Abolishing the Diet Members Mutual Aid Pension Act (Act No. 1 of 2006) or the ordinary retirement pension prescribed in Article 9 (Ordinary Retirement Pension and Its Annual Amount) of the Diet Members Mutual Aid Pension Act (Act No. 70 of 1958) prior to its abolition by that Act, which remains in force pursuant to the provisions of Article 2, paragraph (1) (Transitional Measures for Retirees) of the Supplementary Provisions of that Act, and benefits that are pensions whose cause for benefit is retirement under the provisions of a Prefectural or Municipal Ordinance on retirement pensions of local public officers).