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Supplementary Provisions, Article 25Transitional Measures Concerning Payment Slips for Public Pensions or Retirement Packages
第二十五条（公的年金等の支払明細書に関する経過措置）
The provisions of Article 231 of the new Income Tax Act apply to public pensions or retirement packages prescribed in that Article which are to be paid on or after January 1, 1988, and the provisions then in force continue to govern such public pensions or retirement packages which are to be paid before that date.
新所得税法第二百三十一条の規定は、昭和六十三年一月一日以後に支払うべき同条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当該公的年金等については、なお従前の例による。