Article 41-15-4Non-Application of Withholding at the Source to Public Pensions or Retirement Packages to Be Paid without Invoking Extinctive Prescription
第四十一条の十五の四（消滅時効を援用せずに支払うこととされた公的年金等に対する源泉徴収の不適用）
Where the extinctive prescription has been completed for the right to receive pension benefits prescribed in Article 102, paragraph (1) of the National Pension Act or the right to receive the payment of pension benefits that are to be paid for each payment month based on that right, or for the right to receive insurance benefits prescribed in Article 92, paragraph (1) of the Employees' Pension Insurance Act (Act No. 115 of 1954) or the right to receive the payment of insurance benefits that are to be paid for each payment month based on that right, the provisions of Article 203-2 of the Income Tax Act do not apply to public pensions or retirement packages prescribed in Article 35, paragraph (3) of that Act that are to be paid to a resident without invoking the extinctive prescription of those rights.
国民年金法第百二条第一項に規定する年金給付を受ける権利若しくは当該権利に基づき支払期月ごとに支払うものとされる年金給付の支給を受ける権利又は厚生年金保険法（昭和二十九年法律第百十五号）第九十二条第一項に規定する保険給付を受ける権利若しくは当該権利に基づき支払期月ごとに支払うものとされる保険給付の支給を受ける権利の消滅時効が完成した場合において、これらの権利の消滅時効を援用せずに居住者に支払うこととされた所得税法第三十五条第三項に規定する公的年金等については、同法第二百三条の二の規定は、適用しない。
With regard to the application of the provisions of Article 121, paragraph (3) of the Income Tax Act in the case where the provisions of the preceding paragraph apply, the phrase "the provisions" in that paragraph is deemed to be replaced with "or the provisions of Article 41-15-4, paragraph (1) (Non-Application of Withholding at the Source to Public Pensions or Retirement Packages to Be Paid without Invoking Extinctive Prescription) of the Act on Special Measures Concerning Taxation".
前項の規定の適用がある場合における所得税法第百二十一条第三項の規定の適用については、同項中「の規定の」とあるのは、「又は租税特別措置法第四十一条の十五の四第一項（消滅時効を援用せずに支払うこととされた公的年金等に対する源泉徴収の不適用）の規定の」とする。