Supplementary Provisions, Article 10Transitional Measures Concerning Withholding on Public Pensions and Retirement Packages
第十条（公的年金等に係る源泉徴収に関する経過措置）
The provisions of Articles 203-3 and 203-4-2 of the New Income Tax Act apply to a public pension or retirement package as prescribed in Article 203-2 of the Income Tax Act (hereinafter referred to as a "public pension or retirement package" in this paragraph through paragraph (3) and in Article 37 and Article 37-2, paragraph (2) of the Supplementary Provisions) that is to be paid on or after January 1, 2026, and the provisions then in force continue to govern a public pension or retirement package that is to be paid before that date.
新所得税法第二百三条の三及び第二百三条の四の二の規定は、令和八年一月一日以後に支払うべき所得税法第二百三条の二に規定する公的年金等（以下この項から第三項まで並びに附則第三十七条及び第三十七条の二第二項において「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, paragraphs (1), (3), and (7) of the New Income Tax Act apply to a return for Dependents, etc. by a recipient of a public pension or retirement package as prescribed in Article 203-6, paragraph (8) of the Income Tax Act that is submitted with regard to a public pension or retirement package to be received on or after January 1, 2026, and the provisions then in force continue to govern a return for Dependents, etc. by a recipient of a public pension or retirement package as prescribed in that paragraph that was submitted with regard to a public pension or retirement package to be received before that date.
新所得税法第二百三条の六第一項、第三項及び第七項の規定は、令和八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同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は、なお従前の例による。
If a person paying to a Resident a public pension or retirement package specified by Cabinet Order (hereinafter referred to as a "specified public pension or retirement package" in this paragraph, the following paragraph, and paragraph (1) of the following Article) makes the last payment of a specified public pension or retirement package in the year on or after December 1, 2025, and the total amount of income tax set forth in item (i) exceeds the tax amount set forth in item (ii) calculated based on the circumstances as of the time of the last payment of a specified public pension or retirement package in the year on or after that date, the excess amount must be Appropriated to cover the income tax to be collected upon the last payment of a specified public pension or retirement package in the year on or after that date:
the total amount of income tax that has been collected or is to be collected pursuant to the provisions of Article 203-2 of the Income Tax Act on specified public pensions or retirement packages that became payable by the payer to the Resident during 2025;
令和七年中にその支払者からその居住者に対し支払うべきことが確定した特定公的年金等につき所得税法第二百三条の二の規定により徴収された、又は徴収されるべき所得税の額の合計額
the tax amount that would be collected pursuant to the provisions of Article 203-2 of the Income Tax Act on specified public pensions or retirement packages that became payable by the payer to the Resident during 2025, if the provisions of Article 203-3 (limited to the part concerning item (i), (a) and item (iv)) of the New Income Tax Act and Article 41-15-3 (limited to the part concerning paragraph (2), item (i)) of the Act on Special Measures Concerning Taxation as amended by Article 8 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") applied, and if the provisions of Article 41-16-2, paragraph (4) of the New Act on Special Measures Concerning Taxation applied on the assumption that the amount of the public pension or retirement package that the Resident is to receive during the year as prescribed in paragraph (4) of that Article exceeds the amount specified by Cabinet Order as prescribed in paragraph (3) of that Article based on the circumstances prescribed in paragraph (4) of that Article.
新所得税法第二百三条の三（第一号イ及び第四号に係る部分に限る。）及び第八条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第四十一条の十五の三（第二項第一号に係る部分に限る。）の規定並びにその居住者の新租税特別措置法第四十一条の十六の二第四項に規定するその年中に支払を受けるべき公的年金等の額が同項に規定する現況において同条第三項に規定する政令で定める金額を超えるものとした場合における同条第四項の規定の適用があるものとしたときにおける令和七年中にその支払者からその居住者に対し支払うべきことが確定した特定公的年金等につき所得税法第二百三条の二の規定により徴収されるべき税額
In the case referred to in the preceding paragraph, if, after an Appropriation of the excess amount prescribed in that paragraph to the income tax to be collected upon the last payment of a specified public pension or retirement package in the year on or after December 1, 2025, there remains an excess amount that could not be fully covered by that Appropriation (or, if the excess amount includes any amount that has not yet been collected, the amount obtained by deducting the amount equivalent to the uncollected portion; referred to as the "overpaid amount" in this paragraph and the following paragraph), the payer prescribed in the preceding paragraph refunds the overpaid amount.
The procedures for the refund of the overpaid amount and other matters necessary for the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Appropriation
「充当」
Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.
Defined inArticle 2, paragraph (1), item (xlvii)· applies throughout the law, except in Articles 190 and 191
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 inArticle 203-2, paragraph (1)· applies only in this chapter
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 13 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
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 10, paragraph (1)· applies only in this paragraph
specified public pension or retirement packagemachine translation
「特定公的年金等」
In Article 10, paragraphs (3) and (4) and Article 11, paragraph (1) of the supplementary provisions (附則) of Act No. 13 of 2025, the public pensions and similar payments (公的年金等) of a kind a Cabinet Order (政令) specifies; when the payer makes the last such payment of a year on or after 1 December 2025, any income tax withheld too much earlier must be applied to the tax to be withheld from it.
Short name set inSupplementary Provisions, Article 10, paragraph (3)· applies only in this paragraph and in Supplementary Provisions, Article 10, paragraph (4); and Supplementary Provisions, Article 11, paragraph (1)
the New Act on Special Measures Concerning Taxationmachine translation
「新租税特別措置法」
The Act on Special Measures Concerning Taxation as amended by the amending law these supplementary provisions belong to.
Short name set inSupplementary Provisions, Article 10, paragraph (3), item (ii)
overpaid amountmachine translation
「過納額」
In the 2025 amending law (Act No. 13 of 2025), the tax withheld in 2025 from specified public pensions (特定公的年金等) in excess of the tax recomputed under the amended rules, left after setting it against the tax to be withheld from the year's last such payment made on or after 1 December 2025 (less any part not yet withheld), which the payer refunds.
Short name set inSupplementary Provisions, Article 10, paragraph (4)· applies only in this paragraph and in Supplementary Provisions, Article 10, paragraph (5)