Supplementary Provisions, Article 5, paragraph (1)
第一項
The provisions of Article 161, item (x) of the New Income Tax Act apply to pensions set forth in that item that are to be received on or after January 1, 2013, and the provisions then in force continue to govern pensions set forth in Article 161, item (x) of the Former Income Tax Act that are to be received before that date.
新所得税法第百六十一条第十号の規定は、平成二十五年一月一日以後に支払を受けるべき同号に掲げる年金について適用し、同日前に支払を受けるべき旧所得税法第百六十一条第十号に掲げる年金については、なお従前の例による。