Supplementary Provisions, Article 18, paragraph (3)
第三項
The provisions of Article 203-5, paragraph (9) of the New Income Tax Act apply to a return referred to in Article 203-5, paragraph (1) of the New Income Tax Act that relates to a public pension or retirement package as prescribed in Article 203-2 of the New Income Tax Act to be received on or after January 1, 2017.
新所得税法第二百三条の五第九項の規定は、平成二十九年一月一日以後に支払を受けるべき新所得税法第二百三条の二に規定する公的年金等に係る新所得税法第二百三条の五第一項の申告書について適用する。