第二項
Supplementary Provisions, Article 10, paragraph (2)
新所得税法第二百三条の五第一項及び第九項の規定は、平成三十年一月一日以後に支払を受けるべき公的年金等について提出する同条第十項に規定する公的年金等の受給者の扶養親族等申告書について適用する。
The provisions of Article 203-5, paragraphs (1) and (9) of the New Income Tax Act apply to a return for Dependents, etc. by a recipient of a public pension or retirement package as prescribed in paragraph (10) of that Article that is submitted with regard to public pensions and retirement packages to be received on or after January 1, 2018.