第一項
Supplementary Provisions, Article 14, 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、令和二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一項第十二号ロに掲げる年金について適用し、同日前に支払うべき旧所得税法第百六十一条第一項第十二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, paragraph (1), item (xii), (b) of the New Income Tax Act that are to be paid on or after January 1, 2020, and the provisions then in force continue to govern pensions set forth in Article 161, paragraph (1), item (xii), (b) of the Former Income Tax Act that were to be paid before that date.