Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on the Minimum Amount, etc. of the Public Pension Deduction
第四十四条（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 203-3 of the New Income Tax Act as applied by replacing terms pursuant to the provisions of Article 41-15-3, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. prescribed in Article 203-2 of the New Income Tax Act that are to be paid on or after January 1, 2020, and the provisions then in force continue to govern public pensions, etc. prescribed in Article 203-2 of the Former Income Tax Act 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二項第一号の規定により読み替えられた新所得税法第二百三条の三の規定は、令和二年一月一日以後に支払うべき新所得税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旧所得税法第二百三条の二に規定する公的年金等については、なお従前の例による。