第一項
Supplementary Provisions, Article 10, paragraph (1)
新所得税法第二百三条の三の規定は、平成三十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（次項において「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二百三条の二に規定する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 as prescribed in Article 203-2 of the new Income Tax Act (referred to as "public pensions or retirement packages" in the following paragraph) that are to be paid on or after January 1, 2018, and the provisions then in force continue to govern public pensions or retirement packages as prescribed in Article 203-2 of the former Income Tax Act that were to be paid before that date.