1 article
Supplementary Provisions, Article 9Transitional Measures Regarding Withholding Receipts for Public Pensions or Retirement Packages
第九条（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 apply to a public pension or retirement package prescribed in Article 226, paragraph (3) of the Income Tax Act that is to be paid on or after January 1, 2026, and the provisions then in force continue to govern a public pension or retirement package prescribed in that paragraph that is to be paid before that date.
新規則第九十四条の二第一項の規定は、令和八年一月一日以後に支払うべき所得税法第二百二十六条第三項に規定する公的年金等について適用し、同日前に支払うべき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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 18 of 2025.
Short name set inSupplementary Provisions, Article 3, paragraph (1)