Supplementary Provisions, Article 9Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages
第九条（公的年金等に係る源泉徴収に関する経過措置）
The provisions of Article 203-3 of the New Income Tax Act (limited to the parts concerning a widow under the New Income Tax Act and a single parent) apply to public pensions or retirement packages payable on or after January 1, 2021, and the provisions then in force continue to govern public pensions or retirement packages payable before that date (including public pensions or retirement packages referred to in Article 203-3 of the Former Income Tax Act as applied with the replacement of terms pursuant to the provisions of Article 41-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation).
新所得税法第二百三条の三（新所得税法の寡婦及びひとり親に係る部分に限る。）の規定は、令和三年一月一日以後に支払うべき公的年金等について適用し、同日前に支払うべき公的年金等（旧租税特別措置法第四十一条の十七第二項の規定により読み替えて適用される旧所得税法第二百三条の三の公的年金等を含む。）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 (limited to the parts concerning a widow under the New Income Tax Act and a single parent) apply to a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (11) of that Article that is submitted with respect to public pensions or retirement packages to be received on or after January 1, 2021, and the provisions then in force continue to govern a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (11) of the Former Income Tax Act (including a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (11) of the Former Income Tax Act as applied with the replacement of terms pursuant to the provisions of Article 41-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation) that was submitted with respect to public pensions or retirement packages to be received before that date.
新所得税法第二百三条の六（新所得税法の寡婦及びひとり親に係る部分に限る。）の規定は、令和三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し、同日前に支払を受けるべき公的年金等について提出した旧所得税法第二百三条の六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（旧租税特別措置法第四十一条の十七第二項の規定により読み替えて適用される旧所得税法第二百三条の六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を含む。）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 (limited to the parts concerning claimable dependents) apply to a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (8) of the Income Tax Act that is submitted with respect to public pensions or retirement packages to be received on or after January 1, 2023, and the provisions then in force continue to govern such a return for Dependents, etc. by a recipient of a public pension or retirement package that was submitted with respect to public pensions or retirement packages to be received before that date.
新所得税法第二百三条の六（控除対象扶養親族に係る部分に限る。）の規定は、令和五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所得税法第二百三条の六第八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し、同日前に支払を受けるべき公的年金等について提出した当該公的年金等の受給者の扶養親族等申告書については、なお従前の例による。
claimable dependentmachine translation
「控除対象扶養親族」
A dependent aged 16 or over; a dependent living outside Japan counts only if aged 16 to 29 or 70 or over, or aged 30 to 69 and studying abroad, disabled, or receiving at least 380,000 yen that year from the resident for living or education costs.
Defined inArticle 2, paragraph (1), item (xxxiv-2)· applies throughout the law
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 8 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 2 to 12
public pension or retirement package
「公的年金等」
The pensions listed in Article 35, paragraph (3): public pensions under the national pension and similar schemes, pensions paid by former employers, and defined-benefit corporate pensions and similar.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 9
single parentmachine translation
「ひとり親」
A person who is not currently married, or whose spouse is missing and not known to be alive (as a Cabinet Order (政令) specifies), who has a child of the kind the Cabinet Order sets sharing the same household budget, has total income of 5 million yen or less, and has no partner in a relationship equivalent to marriage.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 8 and 9
widow under the new Income Tax Actmachine translation
「新所得税法の寡婦」
A widow as defined in Article 2, paragraph (1), item (xxx) of the Income Tax Act as amended by the 2020 amending law (Act No. 8 of 2020).
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 8 and 9
the Former Income Tax Actmachine translation
「旧所得税法」
This Act as it stood before Article 1 of Act No. 8 of 2020 amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 6 to 9
the Former Act on Special Measures Concerning Taxationmachine translation
「旧租税特別措置法」
The Act on Special Measures Concerning Taxation as it stood before Article 15 of the 2020 amending law (Act No. 8 of 2020) amended it.
Short name set inSupplementary Provisions, Article 8, paragraph (2)