Regulation for Enforcement of the Income Tax Act
Article 94-2, paragraph (2), item (ii)
第九十四条の二第二項第二号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
where the amount of payment to the same person during the year of the public pension or retirement package set forth in Article 203-3, item (vii) of the Act is 300,000 yen or less.
同一人に対しその年中に支払う法第二百三条の三第七号に掲げる公的年金等の支払金額が三十万円以下である場合
where the amount of payment to the same person during the year of the public pension or retirement package set forth in Article 203-3, item (vii) of the Act is 300,000 yen or less.同一人に対しその年中に支払う法第二百三条の三第七号に掲げる公的年金等の支払金額が三十万円以下である場合