Supplementary Provisions, Article 54, paragraph (2)
第二項
The provisions of Article 203, paragraph (1) of the New Income Tax Act apply to returns concerning the receipt of retirement income prescribed in paragraph (8) of that Article that are submitted on or after January 1, 2013.
新所得税法第二百三条第一項の規定は、平成二十五年一月一日以後に提出する同条第八項に規定する退職所得の受給に関する申告書について適用する。