Supplementary Provisions, Article 8Transitional Measures Concerning Withholding from Public Pensions and Retirement Packages
第八条（公的年金等に係る源泉徴収に関する経過措置）
Article 203-3 of the new Income Tax Act applies to public pensions or retirement packages as prescribed in Article 203-2 of the new Income Tax Act which are to be paid on or after January 1, 2011, and the provisions then in force continue to govern public pensions or retirement packages as prescribed in Article 203-2 of the former Income Tax Act which were to be paid before that date.
新所得税法第二百三条の三の規定は、平成二十三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。
Article 203-5, paragraph (1) of the new Income Tax Act applies to returns for Dependents, etc. by recipients of public pensions or retirement packages as prescribed in paragraph (8) of that Article which are submitted on or after January 1, 2011.
新所得税法第二百三条の五第一項の規定は、平成二十三年一月一日以後に提出する同条第八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。