第五項
Supplementary Provisions, Article 7, paragraph (5)
新法附則第二十五条第三項（給与等とみなす年金に係る源泉徴収に関する経過規定）の規定は、施行日以後に支払うべき同項に規定す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。
The provisions of Article 25, paragraph (3) (Transitional Provisions Concerning Withholding on Pensions Deemed to Be Salary or Other Wage) of the Supplementary Provisions of the new Act apply to pensions prescribed in that paragraph that are to be paid on or after the effective date, and the provisions then in force continue to govern such pensions that were to be paid before that date.