Supplementary Provisions, Article 10, paragraph (3), item (i)
一
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