Supplementary Provisions, Article 6, paragraph (1)
第一項
The provisions of Article 203-3 (Amount of Taxes Withheld from Public Pensions or Retirement Packages) of the new Income Tax Act apply to public pensions or retirement packages prescribed in Article 203-2 (Obligation to Withhold Taxes from Public Pensions or Retirement Packages) of the new Income Tax Act (hereinafter referred to as "public pensions or retirement packages" in this Article) which are to be paid on or after January 1, 1995, and the provisions then in force continue to govern public pensions or retirement packages which are to be paid before that date.
新所得税法第二百三条の三（公的年金等に係る徴収税額）の規定は、平成七年一月一日以後に支払うべき新所得税法第二百三条の二（公的年金等に係る源泉徴収義務）に規定する公的年金等（以下この条において「公的年金等」という。）について適用し、同日前に支払うべき公的年金等については、なお従前の例による。