Supplementary Provisions, Article 7, paragraph (1)
第一項
The provisions of Article 209 of the New Income Tax Act apply to pensions prescribed in Article 207 of the New Income Tax Act that are to be paid on or after January 1, 2013, and the provisions then in force continue to govern pensions prescribed in Article 207 of the Former Income Tax Act that are to be paid before that date.
新所得税法第二百九条の規定は、平成二十五年一月一日以後に支払うべき新所得税法第二百七条に規定する年金について適用し、同日前に支払うべき旧所得税法第二百七条に規定する年金については、なお従前の例による。