第一項
Supplementary Provisions, Article 17, paragraph (1)
新所得税法第二百三条の七の規定は、附則第一条第十一号に定める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 203-7 of the New Income Tax Act apply to public pensions and retirement packages as prescribed in Article 203-2 of the New Income Tax Act that are to be paid on or after the date specified in Article 1, item (xi) of the Supplementary Provisions, and the provisions then in force continue to govern public pensions and retirement packages as prescribed in Article 203-2 of the Former Income Tax Act that were to be paid before that date.