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Supplementary Provisions, Article 4, paragraph (1)

第一項

The provisions of Article 161, item (viii), (b) (Domestic Source Income), Article 169, item (iii) (Income Tax Base for Separate Taxation), and Article 213, paragraph (1), item (i), (a) (Amount of Taxes Withheld from Domestic Source Income) of the new Act apply to pensions set forth in Article 161, item (viii), (b) of the new Act which are to be paid on or after the effective date, and the provisions then in force continue to govern public pensions or retirement packages prescribed in Article 161, item (viii), (b) (Domestic Source Income) of the former Act which are to be paid before the effective date.

新法第百六十一条第八号ロ(国内源泉所得)、第百六十九条第三号(分離課税に係る所得税の課税標準)及び第二百十三条第一項第一号イ(国内源泉所得に係る源泉徴収税額)の規定は、施行日以後に支払うべき新法第百六十一条第八号ロに掲げる年金について適用し、施行日前に支払うべき旧法第百六十一条第八号ロ(国内源泉所得)に規定する公的年金等については、なお従前の例による。

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