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Supplementary Provisions, Article 4Transitional Measures Concerning the Table of Life Expectancy

第四条(余命年数表に関する経過措置)

The Appended Table of the New Order applies to the retirement pensions listed in Article 82-3, paragraph (1), item (i), (b) (Amount to Be Deducted from the Amount of Qualified Retirement Pension) of the New Order for which payment begins on or after the Effective Date (including the annuities listed in Article 183, paragraph (1), item (ii), (a)(2) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc.) of the New Order that are calculated in accordance with the provisions of Article 82-3, paragraph (2) of the New Order pursuant to the provisions of Article 183, paragraph (1), item (ii), (a)(2) of the New Order; the same applies hereinafter in this Article), and for the retirement pensions for which payment began before the Effective Date, the provisions then in force continue to govern.

新令別表は、施行日以後に支給を開始する新令第八十二条の三第一項第一号ロ(適格退職年金の額から控除する金額)に掲げる退職年金(新令第百八十三条第一項第二号イ(2)(生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等)の規定により新令第八十二条の三第二項の規定に準じて計算する同号イ(2)に掲げる年金を含む。以下この条において同じ。)について適用し、施行日前に支給を開始した退職年金については、なお従前の例による。

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