1 条
前条の規定により徴収すべき所得税の額は、同条に規定する契約に基づいて支払われる年金の額から当該契約に基づいて払い込まれた保険料又は掛金の額のうちその支払われる年金の額に対応するものとして政令で定めるところにより計算した金額を控除した金額に百分の十の税率を乗じて計算した金額とする。
The amount of income taxes to be withheld pursuant to the preceding Article is the amount calculated by multiplying the amount remaining after deducting, from the amount of a pension paid under a contract prescribed in that Article, the amount calculated pursuant to Cabinet Order as the portion of the insurance premiums or contributions paid under that contract which corresponds to the amount of the pension being paid, by a tax rate of 10 percent.