Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2006.
この法律は、平成十八年四月一日から施行する。
Supplementary Provisions, Article 20Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第二十条（国税徴収法の一部改正に伴う経過措置）
Claims pertaining to the former ordinary retirement pension and the ordinary retirement pension under Article 7, paragraph (1) of the Supplementary Provisions are deemed to be salary, etc. prescribed in Article 76, paragraph (1) of the National Tax Collection Act, and the provisions of Article 76 of that Act apply.
旧普通退職年金及び附則第七条第一項の普通退職年金に係る債権は、国税徴収法第七十六条第一項に規定する給料等とみなして、同条の規定を適用する。
Claims pertaining to the lump-sum retirement payment under Article 10-2, paragraph (1) of the former Act and the lump-sum retirement payment under Article 13, paragraph (1) of the Supplementary Provisions are deemed to be retirement allowance, etc. prescribed in Article 76, paragraph (4) of the National Tax Collection Act, and the provisions of Article 76 of that Act apply.
旧法第十条の二第一項の退職一時金及び附則第十三条第一項の退職一時金に係る債権は、国税徴収法第七十六条第四項に規定する退職手当等とみなして、同条の規定を適用する。
salary, etc.machine translation
「給料等」
Claims to salaries, wages, official pay (俸給), annual allowances of Diet members (歳費), retirement pensions and other payments of a like nature.
Short name set inArticle 76, paragraph (1)
retirement allowance, etc.machine translation
「退職手当等」
Claims to retirement allowances (退職手当) and other payments of a like nature.
Short name set inArticle 76, paragraph (4)