Supplementary Provisions, Article 2Transitional Measures Concerning the Amount of Public Pension or Retirement Package, etc. Not Requiring Withholding, etc.
第二条（源泉徴収等を要しない公的年金等の額に関する経過措置）
The provisions of Article 319-8 (Amount of Public Pension or Retirement Package, etc. Not Requiring Withholding, etc.) of the Order for Enforcement of the Income Tax Act as amended by this Cabinet Order apply to public pension or retirement package prescribed in Article 203-2 (Obligation to Withhold Taxes on Public Pension or Retirement Package, etc.) of the Income Tax Act (hereinafter referred to as "public pension or retirement package" in this Article) that is to be paid on or after the day of enforcement of this Cabinet Order, and the provisions then in force continue to govern public pension or retirement package that is to be paid before that day.
この政令による改正後の所得税法施行令第三百十九条の八（源泉徴収等を要しない公的年金等の額）の規定は、この政令の施行の日以後に支払を受けるべき所得税法第二百三条の二（公的年金等に係る源泉徴収義務）に規定する公的年金等（以下この条において「公的年金等」という。）について適用し、同日前に支払を受けるべき公的年金等については、なお従前の例による。
public pension or retirement packagemachine translation
「公的年金等」
The pensions defined in Article 35, paragraph (3) of the Income Tax Act — pensions under the public pension laws and schemes a Cabinet Order (政令) sets, government service pensions (恩給) and pensions paid by former employers for past service, and defined-benefit corporate pensions and similar — on whose payment income tax is withheld.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article