Supplementary Provisions, Article 45Transitional Measures Concerning Special Provisions on Withholding at the Source for Employment Income Pertaining to Pensions and Annuities Deemed to Be Salary, etc.
第四十五条（恩給及び給与等とみなす年金に係る給与所得の源泉徴収の特例に関する経過措置）
The provisions then in force continue to govern the collection and payment of income tax under the provisions of Article 183, paragraph (1) of the Former Income Tax Act pertaining to pensions and annuities prescribed in Article 29-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are to be paid on or before December 31, 1987, and the submission of salary income earners' returns for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) of the Former Income Tax Act.
昭和六十二年十二月三十一日以前に支払うべき旧租税特別措置法第二十九条の三第一項に規定する恩給及び年金に係る旧所得税法第百八十三条第一項の規定による所得税の徴収及び納付並びに旧所得税法第百九十四条第四項に規定する給与所得者の扶養控除等申告書の提出については、なお従前の例による。