Supplementary Provisions, Article 11, paragraph (2)
第二項
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。