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Supplementary Provisions, Article 7, paragraph (3)

第三項

The provisions then in force continue to govern pensions prescribed in Article 25, paragraph (3) of the Supplementary Provisions (Transitional Measures Concerning Withholding from Pensions Deemed to Be Salary or Other Wages) of the Income Tax Act prior to amendment that a Resident is to be paid on or before December 31, 1980.

居住者が昭和五十五年十二月三十一日以前に支払を受けるべき改正前の所得税法附則第二十五条第三項(給与等とみなす年金に係る源泉徴収に関する経過措置)に規定する年金については、なお従前の例による。

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