Supplementary Provisions, Article 81Transitional Measures Concerning Special Provisions on the Minimum Amount, etc. of the Public Pension Deduction
第八十一条（公的年金等控除の最低控除額等の特例に関する経過措置）
The provisions of Article 35, paragraph (4) of the New Income Tax Act, as read by replacing terms pursuant to the provisions of Article 41-15-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.
新租税特別措置法第四十一条の十五の三第一項の規定により読み替えられた新所得税法第三十五条第四項の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
The provisions of Article 169, item (iii) and Article 213, paragraph (1), item (i), (a) of the New Income Tax Act, as read by replacing terms pursuant to the provisions of Article 41-15-3, paragraph (3) of the New Act on Special Measures Concerning Taxation, apply to pensions listed in Article 161, paragraph (1), item (xii), (b) of the Income Tax Act that are to be paid on or after January 1, 2020, and the provisions then in force continue to govern those pensions that are to be paid before that date.
新租税特別措置法第四十一条の十五の三第三項の規定により読み替えられた新所得税法第百六十九条第三号及び第二百十三条第一項第一号イの規定は、令和二年一月一日以後に支払うべき所得税法第百六十一条第一項第十二号ロに掲げる年金について適用し、同日前に支払うべき当該年金については、なお従前の例による。