Supplementary Provisions, Article 7Transitional Measures Concerning Withholding from Public Pensions and Retirement Packages
第七条（公的年金等に係る源泉徴収に関する経過措置）
The provisions of Articles 203-3 and 203-6 of the new Income Tax Act apply to public pensions and retirement packages prescribed in Article 203-2 of the new Income Tax Act which are payable on or after January 1, 2005, and the provisions then in force continue to govern public pensions and retirement packages prescribed in Article 203-2 of the former Income Tax Act which were payable before that date.
新所得税法第二百三条の三及び第二百三条の六の規定は、平成十七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旧所得税法第二百三条の二に規定する公的年金等については、なお従前の例による。
The provisions of Article 203-5, paragraph (1) of the new Income Tax Act apply to returns for Dependents, etc. by recipients of public pensions or retirement packages prescribed in paragraph (4) of that Article which are submitted on or after January 1, 2005.
新所得税法第二百三条の五第一項の規定は、平成十七年一月一日以後に提出する同条第四項に規定する公的年金等の受給者の扶養親族等申告書について適用する。