Supplementary Provisions, Article 11Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages
第十一条（公的年金等に係る源泉徴収に関する経過措置）
The provisions of Part IV, Chapter III-2 of the new Income Tax Act (excluding Article 203-6) apply to public pensions or retirement packages prescribed in Article 203-2 of the new Income Tax Act (referred to as "public pensions or retirement packages" in the following paragraph) that are payable on or after January 1, 2020, and the provisions then in force continue to govern public pensions or retirement packages prescribed in Article 203-2 of the former Income Tax Act that were payable before that date.
新所得税法第四編第三章の二（第二百三条の六を除く。）の規定は、令和二年一月一日以後に支払うべき新所得税法第二百三条の二に規定する公的年金等（次項において「公的年金等」という。）について適用し、同日前に支払うべき旧所得税法第二百三条の二に規定する公的年金等については、なお従前の例による。
The provisions of Article 203-6 of the new Income Tax Act apply to returns for Dependents, etc. by recipients of public pensions or retirement packages prescribed in paragraph (11) of that Article that are submitted with respect to public pensions or retirement packages to be received on or after January 1, 2020.
新所得税法第二百三条の六の規定は、令和二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十一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。