Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on Deduction for Widows
第四十四条（寡婦控除の特例に関する経過措置）
The provisions of Article 203-3 of the Income Tax Act as replaced pursuant to Article 41-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to public pensions or retirement packages prescribed in Article 203-2 of that Act that are to be paid on or after January 1, 2013, and the provisions then in force continue to govern those public pensions or retirement packages that are to be paid before that date.
新租税特別措置法第四十一条の十七第二項の規定により読み替えられた所得税法第二百三条の三の規定は、平成二十五年一月一日以後に支払うべき同法第二百三条の二に規定する公的年金等について適用し、同日前に支払うべき当該公的年金等については、なお従前の例による。
The provisions of Article 203-5, paragraph (1), item (ii) of the Income Tax Act as replaced pursuant to Article 41-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to returns for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (8) of that Article that are submitted on or after January 1, 2013.
新租税特別措置法第四十一条の十七第二項の規定により読み替えられた所得税法第二百三条の五第一項第二号の規定は、平成二十五年一月一日以後に提出する同条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する。