Supplementary Provisions, Article 13, paragraph (2)
第二項
The provisions of Article 203-5 of the new Income Tax Act apply to a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (9) of that Article that is submitted with regard to public pensions or retirement packages that are to be received on or after January 1, 2016.
新所得税法第二百三条の五の規定は、平成二十八年一月一日以後に支払を受けるべき公的年金等について提出する同条第九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。