Supplementary Provisions, Article 6Transitional Measures Regarding Withholding Receipts for Public Pensions or Retirement Packages
第六条（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 and the form specified in Appended Table VI (3) of the New Regulation apply to the public pension or retirement package prescribed in Article 35, paragraph (3) of the Income Tax Act that is paid on or after June 1, 2024, and the provisions then in force continue to govern the public pension or retirement package prescribed in that paragraph that is paid before that day.
新規則第九十四条の二第一項の規定及び新規則別表第六（三）に定める書式は、令和六年六月一日以後に支払う所得税法第三十五条第三項に規定する公的年金等について適用し、同日前に支払う同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 form prescribed in the preceding paragraph may, for the time being, be replaced by a Withholding receipt prescribed in the corresponding provisions of the Former Regulation, in which entries have been made in accordance with Appended Table VI (3) of the New Regulation.
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 14 of 2024.
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. 14 of 2024 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (2)