第一項
Supplementary Provisions, Article 8, paragraph (1)
平成十六年六月一日から同年十二月三十一日までの間に、居住者に対し国内において支払うべき厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律(平成十三年法律第百一号)附則第二十五条第四項に規定する特例年金給付に該当する旧所得税法第二百三条の二に規定する公的年金等に係る旧所得税法第四編第三章の二(旧所得税法第二百三条の六に係る部分を除く。)の規定の適用については、旧所得税法第二百三条の五第一項中「その他政令で定めるものを除く」とあるのは「を除く」と、「毎年」とあるのは「平成十六年六月一日以後」とする。
With regard to the application of the provisions of Part IV, Chapter III-2 of the former Income Tax Act (excluding the part concerning Article 203-6 of the former Income Tax Act) to public pensions and retirement packages prescribed in Article 203-2 of the former Income Tax Act which fall under the category of special pension benefits prescribed in Article 25, paragraph (4) of the Supplementary Provisions of the Act for Abolishing the Agriculture, Forestry and Fishery Organization Employees Mutual Aid Association Act and Taking Other Measures to Integrate the Employees' Pension Insurance System and the Agriculture, Forestry and Fishery Organization Employees Mutual Aid Association System (Act No. 101 of 2001) and which are payable to a Resident in Japan during the period from June 1, 2004 to December 31 of that year, the phrase "and anything else specified by Cabinet Order are excluded" in Article 203-5, paragraph (1) of the former Income Tax Act is deemed to be replaced with "are excluded", and the phrase "every year" in that paragraph is deemed to be replaced with "on or after June 1, 2004".