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Regulation for Enforcement of the Income Tax Act

所得税法施行規則(しょとくぜいほうしこうきそく)

Chapter III Withholding on Public Pension or Retirement Package (Articles 77-2 to 77-3)

The law as Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 17 of 2026) leaves it, with the words it changes marked.

The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.

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Chapter III Withholding on Public Pension or Retirement Package第三章 公的年金等に係る源泉徴収

Article 77-2第七十七条の二

Retirement Mutual Aid Pension for Which Adjustment of the Amount Deducted from the Amount of Public Pension or Retirement Package Is Not Made(公的年金等の金額から控除する金額の調整を行わない退職共済年金)
Article 77-2, paragraph (1)

The retirement mutual aid pension specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (1), item (i), (c) (Adjustment, etc. of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package) of the Order is, in addition to the retirement mutual aid pension listed in Article 72, paragraph (1), item (i) (Types of Long-Term Benefits, etc.) of the National Public Officers Mutual Aid Association Act prior to its amendment by the provisions of 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 referred to as the "Pension Unification Act" in this Article and the following Article), 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 (that Act as it so remains in force is referred to as the "pre-unification National Public Officers Mutual Aid Association Act" in item (i) and paragraph (3), item (i)) (hereinafter referred to as the "former retirement mutual aid pension" in this paragraph and paragraph (1) of the following Article), that is paid to a person who receives the retirement pension prescribed in Article 319-6, paragraph (2), item (i), (a) of the Order, the following former retirement mutual aid pension.

令第三百十九条の六第一項第一号ハ(公的年金等の金額から控除する金額の調整等)に規定する財務省令で定める退職共済年金は、被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律(平成二十四年法律第六十三号。以下この条及び次条において「一元化法」という。)附則第三十七条第一項(改正前国共済法による給付等)の規定によりなおその効力を有するものとされる一元化法第二条(国家公務員共済組合法の一部改正)の規定による改正前の国家公務員共済組合法(第一号及び第三項第一号において「旧効力国共済法」という。)第七十二条第一項第一号(長期給付の種類等)に掲げる退職共済年金(以下この項及び次条第一項において「旧退職共済年金」という。)で令第三百十九条の六第二項第一号イに規定する退職年金の支払を受ける者に支給されるもののほか、次に掲げる旧退職共済年金とする。

Article 77-2, paragraph (1), item (i)

the former retirement mutual aid pension paid pursuant to the provisions of Article 12-3 (Special Provisions on Retirement Mutual Aid Pensions) or Article 12-8 (Advance Payment of Retirement Mutual Aid Pensions by Special Provision) of the Supplementary Provisions of the pre-unification National Public Officers Mutual Aid Association Act;

旧効力国共済法附則第十二条の三(退職共済年金の特例)又は第十二条の八(特例による退職共済年金の支給の繰上げ)の規定により支給される旧退職共済年金

Article 77-2, paragraph (1), item (ii)

the former retirement mutual aid pension paid with the addition of the amount that is to be added pursuant to the provisions of Article 16, paragraph (4) (Transitional Addition to the Amount of Retirement Mutual Aid Pension) of the Supplementary Provisions of the Act Partially Amending the National Public Officers, etc. Mutual Aid Association Act, etc. (Act No. 105 of 1985).

国家公務員等共済組合法等の一部を改正する法律(昭和六十年法律第百五号)附則第十六条第四項(退職共済年金の額の経過的加算)の規定により加算することとされている金額を加算して支給される旧退職共済年金

Article 77-2, paragraph (2)

The retirement mutual aid pension specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (1), item (i), (d) of the Order is, in addition to 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 its amendment by the provisions of 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 (that Act as it so remains in force is referred to as the "pre-unification Local Public Officers, etc. Mutual Aid Association Act" in item (i)) (hereinafter referred to as the "former retirement mutual aid pension" in this paragraph and paragraph (2) of the following Article), that is paid to a person who receives the retirement pension prescribed in Article 319-6, paragraph (2), item (i), (b) of the Order, the following former retirement mutual aid pension.

令第三百十九条の六第一項第一号ニに規定する財務省令で定める退職共済年金は、一元化法附則第六十一条第一項(改正前地共済法による給付等)の規定によりなおその効力を有するものとされる一元化法第三条(地方公務員等共済組合法の一部改正)の規定による改正前の地方公務員等共済組合法(第一号において「旧効力地共済法」という。)第七十四条第一号(長期給付の種類)に掲げる退職共済年金(以下この項及び次条第二項において「旧退職共済年金」という。)で令第三百十九条の六第二項第一号ロに規定する退職年金の支払を受ける者に支給されるもののほか、次に掲げる旧退職共済年金とする。

Article 77-2, paragraph (2), item (i)

the former retirement mutual aid pension paid pursuant to the provisions of Article 19 (Special Provisions on Retirement Mutual Aid Pensions) or Article 26 (Advance Payment of Retirement Mutual Aid Pensions by Special Provision) of the Supplementary Provisions of the pre-unification Local Public Officers, etc. Mutual Aid Association Act;

旧効力地共済法附則第十九条(退職共済年金の特例)又は第二十六条(特例による退職共済年金の支給の繰上げ)の規定により支給される旧退職共済年金

Article 77-2, paragraph (2), item (ii)

the former retirement mutual aid pension paid with the addition of the amount that is to be added pursuant to the provisions of Article 16, paragraph (4) (Transitional Addition to the Amount of Retirement Mutual Aid Pension) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act, etc. (Act No. 108 of 1985).

地方公務員等共済組合法等の一部を改正する法律(昭和六十年法律第百八号)附則第十六条第四項(退職共済年金の額の経過的加算)の規定により加算することとされている金額を加算して支給される旧退職共済年金

Article 77-2, paragraph (3)

The retirement mutual aid pension specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (1), item (i), (e) of the Order is, in addition to 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 its amendment by the provisions of 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 (that Act as it so remains in force is referred to as the "pre-unification Private School Personnel Mutual Aid Association Act" in item (i)) (hereinafter referred to as the "former retirement mutual aid pension" in this paragraph and paragraph (3) of the following Article), that is paid to a person who receives the retirement pension prescribed in Article 319-6, paragraph (2), item (i), (c) of the Order, the following former retirement mutual aid pension.

令第三百十九条の六第一項第一号ホに規定する財務省令で定める退職共済年金は、一元化法附則第七十九条(改正前私学共済法による給付)の規定によりなおその効力を有するものとされる一元化法第四条(私立学校教職員共済法の一部改正)の規定による改正前の私立学校教職員共済法(第一号において「旧効力私学共済法」という。)第二十条第二項第一号(給付)に掲げる退職共済年金(以下この項及び次条第三項において「旧退職共済年金」という。)で令第三百十九条の六第二項第一号ハに規定する退職年金の支払を受ける者に支給されるもののほか、次に掲げる旧退職共済年金とする。

Article 77-2, paragraph (3), item (i)

the former retirement mutual aid pension paid pursuant to the provisions of Article 12-3 or Article 12-8 of the Supplementary Provisions of the pre-unification National Public Officers Mutual Aid Association Act, as applied mutatis mutandis pursuant to Article 25 (Mutatis Mutandis Application of the National Public Officers Mutual Aid Association Act) of the pre-unification Private School Personnel Mutual Aid Association Act;

旧効力私学共済法第二十五条(国家公務員共済組合法の準用)において準用する旧効力国共済法附則第十二条の三又は第十二条の八の規定により支給される旧退職共済年金

Article 77-2, paragraph (3), item (ii)

the former retirement mutual aid pension paid with the addition of the amount that is to be added pursuant to the provisions of Article 16, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the National Public Officers, etc. Mutual Aid Association Act, etc. (Act No. 105 of 1985), which is to be followed pursuant to the provisions of Article 48-2 (Transitional Measures in the Case of Amendment of the National Public Officers Mutual Aid Association Act, etc.) of the Private School Personnel Mutual Aid Association Act.

私立学校教職員共済法第四十八条の二(国家公務員共済組合法の改正の場合等の経過措置)の規定によりその例によることとされる国家公務員等共済組合法等の一部を改正する法律(昭和六十年法律第百五号)附則第十六条第四項の規定により加算することとされている金額を加算して支給される旧退職共済年金

Article 77-3第七十七条の三

Public Pension or Retirement Package Subject to Adjustment of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package(公的年金等の金額から控除する金額の調整の対象となる公的年金等)
Article 77-3, paragraph (1)

The public pension or retirement package specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (2), item (i), (a) (Adjustment, etc. of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package) of the Order is to be the old-age employees' pension listed in Article 32, item (i) (Categories of Insurance Benefits) of the Employees' Pension Insurance Act (hereinafter referred to as the "old-age employees' pension" in this Article), the retirement mutual aid pension prescribed in Article 41, paragraph (1) (Special Provisions for Persons Having a Period Subject to Additional Costs, etc.) of the Supplementary Provisions of the Pension Unification Act, or the former retirement mutual aid pension.

令第三百十九条の六第二項第一号イ(公的年金等の金額から控除する金額の調整等)に規定する財務省令で定める公的年金等は、厚生年金保険法第三十二条第一号(保険給付の種類)に掲げる老齢厚生年金(以下この条において「老齢厚生年金」という。)若しくは一元化法附則第四十一条第一項(追加費用対象期間を有する者の特例等)に規定する退職共済年金又は旧退職共済年金とする。

Article 77-3, paragraph (2)

The public pension or retirement package specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (2), item (i), (b) of the Order is to be the old-age employees' pension, the retirement mutual aid pension prescribed in Article 65, paragraph (1) (Special Provisions for Persons Having a Period Subject to Additional Costs, etc.) of the Supplementary Provisions of the Pension Unification Act, or the former retirement mutual aid pension.

令第三百十九条の六第二項第一号ロに規定する財務省令で定める公的年金等は、老齢厚生年金若しくは一元化法附則第六十五条第一項(追加費用対象期間を有する者の特例等)に規定する退職共済年金又は旧退職共済年金とする。

Article 77-3, paragraph (3)

The public pension or retirement package specified by Ministry of Finance Order as prescribed in Article 319-6, paragraph (2), item (i), (c) of the Order is to be the old-age employees' pension or the former retirement mutual aid pension.

令第三百十九条の六第二項第一号ハに規定する財務省令で定める公的年金等は、老齢厚生年金又は旧退職共済年金とする。

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