Supplementary Provisions, Article 8, paragraph (2)
第二項
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。