第一項
Supplementary Provisions, Article 21, paragraph (1)
新所得税法第四編第三章の二の規定は、昭和六十三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（以下この条において「公的年金等」という。）について適用し、同日前に支払うべき旧所得税法第二十八条第一項に規定する年金及び恩給並びに旧所得税法第二十九条各号に掲げる年金については、なお従前の例による。
The provisions of Part IV, Chapter III-2 of the new Income Tax Act apply to public pensions or retirement packages prescribed in Article 203-2 of the new Income Tax Act (hereinafter referred to as "public pensions or retirement packages" in this Article) which are to be paid on or after January 1, 1988, and the provisions then in force continue to govern pensions and public retirement packages prescribed in Article 28, paragraph (1) of the former Income Tax Act and pensions set forth in the items of Article 29 of the former Income Tax Act which are to be paid before that date.