Income Tax Act
Article 95, paragraph (4), item (x), (b)
第九十五条第四項第十号ロ
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
a pension (including a benefit similar thereto) paid under a system for insurance or mutual aid based on foreign laws or orders which is similar to a system for social insurance or mutual aid under the provisions of the Acts prescribed in Article 31, items (i) and (ii) (Lump-Sum Payments Deemed to Be Severance Pay and Other Such Compensation);
外国の法令に基づく保険又は共済に関する制度で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よる社会保険又は共済に関する制度に類するものに基づいて支給される年金（これに類する給付を含む。）
a pension (including a benefit similar thereto) paid under a system for insurance or mutual aid based on foreign laws or orders which is similar to a system for social insurance or mutual aid under the provisions of the Acts prescribed in Article 31,
items (i) and (ii)item (i) (Lump-Sum Payments Deemed to Be Severance Pay and Other Such Compensation);外国の法令に基づく保険又は共済に関する制度で第三十一条第一号
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よる社会保険又は共済に関する制度に類するものに基づいて支給される年金（これに類する給付を含む。）