居住者に対し国内において次に掲げる契約その他政令で定める年金に係る契約に基づく年金の支払をする者は、その支払の際、その年金について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
A person paying, in Japan, a Resident a pension based on a contract set forth in one of the following items or any other contract concerning a pension specified by Cabinet Order must withhold income taxes from the pension at the time of payment and pay them over to the national government no later than the tenth day of the month after that in which the date of withholding falls.
第七十六条第六項第一号から第四号まで（生命保険料控除）に掲げる契約
a contract set forth in Article 76, paragraph (6), items (i) through (iv) (Life Insurance Premium Deduction);
第七十七条第二項各号（地震保険料控除）に掲げる契約
a contract set forth in one of the items of Article 77, paragraph (2) (Earthquake Insurance Premium Deduction);
前二号に掲げる契約に類する契約で政令で定めるもの
a contract similar to a contract set forth in the preceding two items which is specified by Cabinet Order.