第一項
Supplementary Provisions, Article 19, paragraph (1)
新所得税法第二百三条の三の規定は、施行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、施行日前に支払うべき公的年金等については、なお従前の例による。
The provisions of Article 203-3 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 the Effective Date, and the provisions then in force continue to govern public pensions or retirement packages which are to be paid before the Effective Date.