Supplementary Provisions, Article 29Transitional Measures Regarding Withholding Receipts for Public Pensions or Retirement Packages
第二十九条（公的年金等の源泉徴収票に関する経過措置）
The provisions of Article 94-2, paragraph (1) of the New Regulation (limited to the part relating to item (v)) apply to public pension or retirement package prescribed in that paragraph that is to be paid on or after January 1, 2021, and the provisions then in force continue to govern public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation that is to be paid before that date.
新規則第九十四条の二第一項（第五号に係る部分に限る。）の規定は、令和三年一月一日以後に支払うべき同項に規定する公的年金等について適用し、同日前に支払うべき旧規則第九十四条の二第一項に規定する公的年金等については、なお従前の例による。
The provisions of Article 94-2, paragraph (1) of the New Regulation (limited to the part relating to item (vii)) apply to public pension or retirement package prescribed in that paragraph that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation that is to be paid before that date.
新規則第九十四条の二第一項（第七号に係る部分に限る。）の規定は、令和五年一月一日以後に支払うべき同項に規定する公的年金等について適用し、同日前に支払うべき旧規則第九十四条の二第一項に規定する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 listed in Article 35, paragraph (3) of the Income Tax Act: public pensions of kinds a Cabinet Order (政令) specifies under the schemes Article 31, items (i) and (ii) of that Act refer to; onkyu (恩給) pensions other than lump-sum ones, and pensions paid by former employers for past service; and defined-benefit corporate pensions (確定給付企業年金), less the part matching the recipient's own contributions, and similar pensions that order specifies.
Short name set inArticle 94-2, paragraph (1)· applies only in this article
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 11 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 11 of 2020 amended it.
Short name set inSupplementary Provisions, Article 10, paragraph (1)