Regulation for Enforcement of the Income Tax Act

The public pensions or retirement packages specified by Ministry of Finance Order as prescribed in Article 9, paragraph (2), item (viii) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 93 of 2026) are the following public pensions or retirement packages (meaning the public pension or retirement package prescribed in Article 203-2 of the Income Tax Act; the same applies hereinafter in this paragraph).

a public pension or retirement package that is paid by a surviving association prescribed in Article 32, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. (Act No. 82 of 1996) or by a designated fund prescribed in Article 48, paragraph (1) of the Supplementary Provisions of that Act, and that is a special pension benefit prescribed in Article 33, paragraph (1) of the Supplementary Provisions of that Act;

a public pension or retirement package that is a lifetime pension paid by the Minister for Internal Affairs and Communications to a foreign national (limited to a foreign national who, upon retirement from service under a contract with the Government of Japan or its agency, has served for a period of 17 years or more and whose achievements during that period of service the Minister for Internal Affairs and Communications has found to be remarkable).

The form prescribed in Appended Table VI (1) of the New Regulation (limited to the part relating to Note 2 (4) of the Remarks to that table and the part relating to Note 2 (5) of the Remarks to that table) applies to a Withholding receipt prescribed in Article 226, paragraph (1) of the Income Tax Act for salary or other wage prescribed in that paragraph payable during 2026 whose last payment date is on or after December 1, 2026, that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, and the provisions then in force continue to govern a Withholding receipt prescribed in paragraph (1) of that Article for salary or other wage prescribed in that paragraph payable during 2026 whose last payment date is before December 1, 2026, that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article.

The form prescribed in Appended Table VI (3) of the New Regulation applies to a Withholding receipt prescribed in Article 226, paragraph (3) of the Income Tax Act for a public pension or retirement package prescribed in that paragraph payable during 2026 whose last payment date is on or after December 1, 2026, that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, and the provisions then in force continue to govern a Withholding receipt prescribed in paragraph (3) of that Article for a public pension or retirement package prescribed in that paragraph payable during 2026 whose last payment date is before December 1, 2026, that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article.