If a Resident is paid a public pension or retirement package prescribed in paragraph (1) of the preceding Article and the amount of that public pension or retirement package to be paid during the year falls short of the amount specified by Cabinet Order based on the circumstances as of the day before the day on which the Resident is to be first paid that public pension or retirement package in that year, income taxes are not required to be withheld and paid over pursuant to Article 203-2 (Obligation to Withhold Taxes) with respect to that public pension or retirement package.
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Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
public pension or retirement package
「公的年金等」
The pensions listed in Article 35, paragraph (3): public pensions under the national pension and similar schemes, pensions paid by former employers, and defined-benefit corporate pensions and similar.
Short name set inArticle 203-2, paragraph (1)· applies only in this chapter