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Supplementary Provisions, Article 4Transitional Measures Concerning Special Provisions on the Calculation of the Retirement Income Deduction
第四条（退職所得控除額の計算の特例に関する経過措置）
The provisions of Article 70, paragraph (1) (limited to the portion pertaining to item (ii)) of the New Order apply to the income tax for 2026 and subsequent years, and the provisions then in force continue to govern the income tax for 2025 and earlier years.
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New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 120 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)