第一項
Supplementary Provisions, Article 27, paragraph (1)
新所得税法第二百二十六条第四項及び第五項の規定は、平成二十年一月一日以後に交付する同条第二項の退職手当等又は同条第三項の公的年金等の源泉徴収票について適用する。
Article 226, paragraphs (4) and (5) of the new Income Tax Act apply to withholding receipts for severance pay or other such compensation referred to in paragraph (2) of that Article or for public pensions or retirement packages referred to in paragraph (3) of that Article which are issued on or after January 1, 2008.