A person paying, in Japan, a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages) (hereinafter referred to as a "public pension or retirement package" in this Chapter) to a Resident must withhold income taxes from that public pension or retirement package at the time of payment and pay them over to the national government by the 10th day of the month following the month in which the day of withholding falls.