Income Tax Act
Article 35, paragraph (3), item (i)
第三十五条第三項第一号
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
pensions based on the provisions of the Acts prescribed in Article 31, item (i) and item (ii) (Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) and pensions as prescribed by Cabinet Order which are based on the systems prescribed in item (i) and item (ii) of that Article (including any similar payments; the same applies in item (iii));
第三十一条第一号及び第二号（退職手当等とみなす一時金）に規定する法律の規定に基づく年金その他同条第一号及び第二号に規定する制度に基づく年金（これに類する給付を含む。第三号において同じ。）で政令で定めるもの
pensions based on the provisions of the Acts prescribed in Article 31, item (i)
and item (ii)(Lump-Sum Payments Deemed to Constitute Severance Pay and Other Such Compensation) and pensions as prescribed by Cabinet Order which are based on the systems prescribed initem (i) and item (ii) of that Articlethat item (including any similar payments; the same applies in item (iii));第三十一条第一号
及び第二号（退職手当等とみなす一時金）に規定する法律の規定に基づく年金その他同条第一号及び第二号号に規定する制度に基づく年金（これに類する給付を含む。第三号において同じ。）で政令で定めるもの