第一項
Supplementary Provisions, Article 3, paragraph (1)
新所得税法第百六十九条第三号及び第二百十三条第一項第一号イの規定は、平成十七年一月一日以後に支払うべき新所得税法第百六十一条第八号ロに掲げる年金について適用し、同日前に支払うべき第一条の規定による改正前の所得税法（以下附則第九条までにおいて「旧所得税法」という。）第百六十一条第八号ロに掲げる年金については、なお従前の例による。
The provisions of Article 169, item (iii) and Article 213, paragraph (1), item (i), (a) of the new Income Tax Act apply to pensions set forth in Article 161, item (viii), (b) of the new Income Tax Act which are payable on or after January 1, 2005, and the provisions then in force continue to govern pensions set forth in Article 161, item (viii), (b) of the Income Tax Act before amendment by Article 1 (hereinafter referred to as "the former Income Tax Act" in the provisions up to Article 9 of the Supplementary Provisions) which were payable before that date.