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Supplementary Provisions, Article 5Transitional Measures Concerning Retirement Income
第五条（退職所得に関する経過措置）
The provisions of Article 30 of the new Income Tax Act apply to income tax for tax year 2022 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2021 and earlier tax years.
新所得税法第三十条の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。